The improvement on China's regional standard value added tax revenue estimate method

摘要

There are some defects about our current calculation method for VAT standard income. Such as tariff design does not consider energy conservation and emission reduction, and the upgrading of the industrial structure, expanding opening degree, resources exploitation and other factors. In order to solve the defect of estimated method. We redesign the income tax rate model of standard VAT which can assess region's economic development achievements and estimate standard income accurately. The result of calculation accord with the actual. It Is an innovative design…