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