Analysis of Income Attribution of Consumption Tax in China’s Central and Local Government

After the policy to replace the business tax with a value-added tax was launched, local finance has encountered greater difficulties. In recent years, the economic downward pressure has made the dilemma far more serious. Some scholars, even from state level, showed some intentions of recommending th...

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Bibliographic Details
Main Authors: Yanguo Han, Wenchao Zhao, Haixia Hao, Xianfeng Zhang, Jingjing Zhou
Format: Article
Language:English
Published: Wiley 2021-01-01
Series:Discrete Dynamics in Nature and Society
Online Access:http://dx.doi.org/10.1155/2021/2389292
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