The Top-level Institutional Design on the Perfection & Expansion of VAT Reform Pilot

ZHANG Fuqiang, LI Menglu


The VAT Pilot Reform has deepened the tax reform and adjustment, and also brought significant reform to the tax law system, tax institution and the whole economic, societal, and political institutions. In fact, a lot of unpredicted problems arose during the process of VAT Reform. For example, the doubt of legitimacy and constitutionality in this reform, the implementation of structural tax cuts in enterprises, the revenue allocation between central and local government, the principle of tax fairness and the reliance interests relationship between both sides as prime examples. Consequently, we must understand that only by improving tax legislation and specific institution design on structural tax cuts and enhancing the supporting measures of VAT Reform under the guidance of Constitution and Law can we really achieve the VAT Reform purposes.
Key words: VAT pilot reform; Structural tax cuts; Top-level institutional design


VAT pilot reform; Structural tax cuts; Top-level institutional design

Full Text:




  • There are currently no refbacks.

Copyright (c)

Share us to:   


  • How to do online submission to another Journal?
  • If you have already registered in Journal A, then how can you submit another article to Journal B? It takes two steps to make it happen:

1. Register yourself in Journal B as an Author

  • Find the journal you want to submit to in CATEGORIES, click on “VIEW JOURNAL”, “Online Submissions”, “GO TO LOGIN” and “Edit My Profile”. Check “Author” on the “Edit Profile” page, then “Save”.

2. Submission

  • Go to “User Home”, and click on “Author” under the name of Journal B. You may start a New Submission by clicking on “CLICK HERE”.

We only use three mailboxes as follows to deal with issues about paper acceptance, payment and submission of electronic versions of our journals to databases:;;

 Articles published in International Business and Management are licensed under Creative Commons Attribution 4.0 (CC-BY).


Address: 9375 Rue de Roissy Brossard, Québec, J4X 3A1, Canada 
Telephone: 1-514-558 6138 
Website: Http:// Http://

Copyright © 2010 Canadian Research & Development Centre of Sciences and Cultures