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VAT replacing business tax: A major tax reform in China
Zhijun Lin
Research output
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Article
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peer-review
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Business & Economics
Amendments
16%
Business Enterprise
15%
Business Taxes
100%
China
37%
Communication
8%
Competitive Advantage
9%
Consumption Tax
18%
Economic Reform
18%
Economics
7%
Fixed Assets
16%
Global Financial Crisis
22%
Government
25%
Incentives
15%
Indirect Taxes
18%
Industry
5%
Innovation
10%
Investment in Fixed Assets
20%
Manufacturing Industries
11%
Merchandising
18%
Service Industries
13%
Socialist Economies
19%
Tax Deduction
20%
Tax Reform
78%
Tax Revenues
28%
Tax System
42%
Telecommunications
17%
Upgrading
14%
Value Added Tax
89%