The VAT Reform and Its Financial Impacts

Weimo Huang

Abstract


Since January 1st 2009, all regions and industries in China have implemented the VAT reform. Therefore, in this article, the author makes an analysis on the background of the VAT reform based on a review of the types of VAT and its reform practice. He also points out impact of the overall implementation of VAT on corporate finance.

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Asian Social Science   ISSN 1911-2017 (Print)   ISSN 1911-2025 (Online)

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