Evaluation of Value Added Tax Exemption for Small and Low-Profit Enterprises in China – An Analysis Based on the Principle of Proportionality

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Abstract

In China, VAT exemption has been used as a tax incentive for supporting small and low-profit enterprises (SLEs) in recent years, aimed at reducing their tax burden. However, according to the principle of proportionality, VAT exemptions may not be the most suitable measure for supporting SLEs. The author analyses the validity, necessity, and balance of VAT exemption for SLEs as a tax incentive, suggests optimization options, and offers further thoughts on the regulation of tax incentives in China.
Original languageEnglish
Pages (from-to)1-7
Number of pages7
JournalAsia-Pacific Tax Bulletin
Volume27
Issue number3
Publication statusPublished - 5 Aug 2021

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