China's VAT on Exports: The Glacial Shift from a Heavy Hand to the Invisible Hand

(2017) 88 (8) Tax Notes International 767-777

12 Pages Posted: 7 Dec 2017 Last revised: 16 Dec 2017

Yige Zu

University of Exeter Businesss School; University of Exeter Law School

Date Written: 2017

Abstract

The world’s VAT systems have settled on a standard for cross-border sales, providing full relief from taxation in the source country to leave room for full taxation in the destination jurisdiction. China’s export VAT rules, which provide selective relief from tax on exports as a tool of economic management, deviate greatly from these international norms. This article reviews the evolution of China’s export VAT rules since 1984, tracking the nexus between tax policy and economic policy. It also suggests possible paths for future development.

Suggested Citation

Zu, Yige, China's VAT on Exports: The Glacial Shift from a Heavy Hand to the Invisible Hand (2017). (2017) 88 (8) Tax Notes International 767-777. Available at SSRN: https://ssrn.com/abstract=3074523

Yige Zu (Contact Author)

University of Exeter Businesss School ( email )

Streatham Court
Rennes Drive
Exeter, EX4 4PU
United Kingdom

University of Exeter Law School ( email )

Amory Building
Rennes Drive
Exeter, EX4 4RJ
United Kingdom

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