期刊文献+
共找到5篇文章
< 1 >
每页显示 20 50 100
China Cancels Diamond Import Tariff and Lower Consumption Tax
1
《China's Foreign Trade》 2002年第2期62-63,共2页
关键词 China Cancels Diamond Import Tariff and Lower consumption tax
下载PDF
A Brief Discussion on Consumption Tax Planning
2
作者 Fang He 《Proceedings of Business and Economic Studies》 2022年第4期88-93,共6页
Consumption tax is calibrated within the price.The amount of consumption tax will directly affect the profits of enterprises.On a law-abiding premise,it is crucial to plan the consumption tax,reduce the burden of cons... Consumption tax is calibrated within the price.The amount of consumption tax will directly affect the profits of enterprises.On a law-abiding premise,it is crucial to plan the consumption tax,reduce the burden of consumption tax,and increase the profits of enterprises.This article proposes several consumption tax planning strategies and methods to provide reference for taxpayers from three aspects:the scope of tax collection,the basis of tax calculation,and the tax rate. 展开更多
关键词 consumption tax tax planning tax collection tax calculation tax rate
下载PDF
The Situation of Value-added and Consumption Tax Revenue Took a Favorable Turn
3
《World Economy & China》 SCIE 1999年第1期18-18,共1页
关键词 The Situation of Value-added and consumption tax Revenue Took a Favorable Turn
原文传递
Consumption Tax Reform in Accelerating the Establishment of a New Development Paradigm
4
作者 Deyong Zhang 《China Finance and Economic Review》 2022年第2期117-128,共12页
Accelerating the establishment of a new development paradigm in which domestic and overseas markets reinforce each other,with the domestic market as the mainstay,has posed new requirements for deepening the consumptio... Accelerating the establishment of a new development paradigm in which domestic and overseas markets reinforce each other,with the domestic market as the mainstay,has posed new requirements for deepening the consumption tax reform.Therefore,we need to focus on accelerating the establishment of a new development paradigm,combined with the establishment of a modern fiscal and tax system and tax attributes,and make effective institutional arrangements for comprehensively promoting consumption,expanding domestic demand and then forming a strong domestic market.It is meaningful to reduce tax on consumer goods involved in upgrading consumption to meet people’s needs for a better life and to raise tax on high energy-consuming,highly polluting and unhealthy consumer goods to enhance the regulatory role of consumption tax and to promote the overall optimization and upgrading of the industrial structure.The revenue of consumption tax on key tax items(categories)should belong to the central government to facilitate the smooth flow of the economic circulation. 展开更多
关键词 new development paradigm consumption tax expand domestic demand modern fiscal and tax system
原文传递
Is a Luxury Goods Consumption Tax Useful?
5
《Beijing Review》 2010年第25期46-46,共1页
U.S. management consultancy firm Bain& Company has released a report showing in 2009 China’s luxury goods market swelled by nearly 12 percent, reaching $9.6 billion and accounting
关键词 Is a Luxury Goods consumption tax Useful
原文传递
上一页 1 下一页 到第
使用帮助 返回顶部