Gaming Analysis of the Value Added Tax Costs
VAT occupies considerable proportion in our tax categories. It is crucial important to choose VAT mode of adapting our national conditions and economic situation. Our country has implemented production valueadded tax since reformed the tax system in 1994. With China’s economic unceasing development, implementation of production model VAT has not met with the requirements for present spurring investment, expanding domestic demand and enhancing the competitiveness of enterprises in our country, even it has become obstacle factors of economic development. More than 100 billion tax costs questions for the transformation of VAT cannot be ignored, therefore, the transformation of valueadded tax is imperative. Tax costs questions of the VAT have direct respect to exert VAT efficiency, and then affect success or failure of the transformation of VAT work. Start from present situations of the tax costs of VAT transforming, analyze reasons of high costs for tax costs of the VAT, build game model of the tax costs between tax leviers and taxpayers, and then put forward reducing tax costs methods of production type VAT.
transformation of value-added tax tax costs gaming taxpayers tax leviers
Yan Chen Yingji Jin
College of Economics and ManagementHeilongjiang Institute of Science and TechnologyHarbin, China College of Economics and Management Heilongjiang Institute of Science and Technology Harbin, China
国际会议
成都
英文
1-3
2010-04-16（万方平台首次上网日期，不代表论文的发表时间）