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《Reform》 2007-12
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Transformation of the Value Added Tax and Its Status:Extension from Northeastern Experimental Unit in China

Li Jiaming Wan Chenggang  
The transformation of the value added tax which was experimented in northeastern China more than 2 years ago has achieved good performance.Yet some problems still lie in it.For example,its applied scale is too narrow, and the means of deduct is not reasonable and the procedure of drawback is very complex,etc.Limited by current economic environment,financial statement,tax adjusting capability and employment presssure,it is still not suitable to implement VAT too fast in national wide.But it is reasonable to contintue to strengten the experimental reform in northestern China,realize complete tax deduct,perferct transformation policy and adjust tax structure.
【CateGory Index】: F812.42
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