China

Wei Cui, Alan Wu

Allard School of Law at the University of British Columbia

Research output: Chapter

Original language	English
Title of host publication	Improving VAT/GST
Subtitle of host publication	Designing a Simple and Fraud-Proof Tax System
Editors	Michael Lang, Ine Lejeune
Publisher	IBFD
Pages	153-188
ISBN (Print)	90-8722-236-X, 978-90-8722-236-9
Publication status	Published - May 2014

Access to Document

https://www.google.com/url?sa=t&source=web&rct=j&opi=89978449&url=https://www.ibfd.org/sites/default/files/2021-12/14_085_Improving%2520VAT%2520and%2520GST%2520Designing%2520a%2520Simple%2520and%2520Fraud-Proof%2520Tax%2520System%2560_final_web.pdf&ved=2ahUKEwjm3t_awPyFAxV5DTQIHRqlBHwQFnoECB4QAQ&usg=AOvVaw31OkZ2LnFC2Sl5fAJ_XWoQ

Cite this

Cui, W., & Wu, A. (2014). China. In M. Lang, & I. Lejeune (Eds.), Improving VAT/GST: Designing a Simple and Fraud-Proof Tax System (pp. 153-188). IBFD. https://www.google.com/url?sa=t&source=web&rct=j&opi=89978449&url=https://www.ibfd.org/sites/default/files/2021-12/14_085_Improving%2520VAT%2520and%2520GST%2520Designing%2520a%2520Simple%2520and%2520Fraud-Proof%2520Tax%2520System%2560_final_web.pdf&ved=2ahUKEwjm3t_awPyFAxV5DTQIHRqlBHwQFnoECB4QAQ&usg=AOvVaw31OkZ2LnFC2Sl5fAJ_XWoQ

Cui, W & Wu, A 2014, China. in M Lang & I Lejeune (eds), Improving VAT/GST: Designing a Simple and Fraud-Proof Tax System. IBFD, pp. 153-188. <https://www.google.com/url?sa=t&source=web&rct=j&opi=89978449&url=https://www.ibfd.org/sites/default/files/2021-12/14_085_Improving%2520VAT%2520and%2520GST%2520Designing%2520a%2520Simple%2520and%2520Fraud-Proof%2520Tax%2520System%2560_final_web.pdf&ved=2ahUKEwjm3t_awPyFAxV5DTQIHRqlBHwQFnoECB4QAQ&usg=AOvVaw31OkZ2LnFC2Sl5fAJ_XWoQ>