Okay, here is the translation following your instructions: Empirical Research on the Feasibility of China's Value-Added Tax Transformation

Author: Lu Wei, Yang Zhen
Publisher:
Publish Date: 2002-01-01
Features: The relationship and role of taxation in the economy and society, as well as the new challenges it faces after the implementation of a socialist market economy, present many urgent research topics. The Taxation Economic Library adopts an open format, serially publishing works in this field, pioneering in research content, perspectives, and methods, with a certain degree of innovation and depth. It does not aim to be universally applicable but seeks to establish a unique viewpoint. We hope to receive contributions from scholars and friends in academia. This paper examines the feasibility and operability of China's Value-Added Tax (VAT) transformation. In 1994, China's tax system reform implemented a production-based VAT. Over the following seven years, the domestic academic community conducted extensive and widespread research on the transition from a production-based VAT to a consumption-based VAT, primarily through qualitative studies. Building on previous research, we attempt to conduct exploratory empirical research on major areas such as intra-industry trade and investment involved in China's VAT transformation by combining quantitative and qualitative research methods, integrating tax policy research with tax management, and utilizing data, calculations, and trend charts. Based on the argument that VAT transformation is feasible, we further conduct countermeasures research on relevant issues after the VAT transformation, drawing on the findings of VAT transformation studies.