Abstract
Value Added Tax (VAT) is a tax imposed upon the added value, (or the increase in value), of a commodity as it goes through each stage of the production and supply chain from production to the point of final sale.
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Riccardi, L., Riccardi, G. (2020). The Historical Development of Value Added Tax in China. In: China VAT. Springer, Singapore. https://doi.org/10.1007/978-981-15-5967-9_2
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DOI: https://doi.org/10.1007/978-981-15-5967-9_2
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