This book examines the present status, recent tax reforms and planned tax policies in some South and East Asia countries since the 1990s. The evidence is presented in a user friendly manner, but at the same time uses technically sophisticated methods. The main countries studied are China, India, Japan, Malaysia, South Korea and Thailand. It is unique for being the first systematic treatment of the topic: hitherto, the information available has been widely dispersed and difficult to access. It should prove to be a natural companion to two previous books on taxation published by Routledge and also edited by Luigi Bernardi.The general rate of the basic excise duty in 2002a3 is 16 percent, but there are a number of items that are subject to either ... Service tax is levied on specified taxable services and the responsibility of payment of the tax falls on the service ... At the time of writing, in the budget 2003a4 more services16 have been added to the tax net and the levy of service tax on these services is effective from 1 July 2003.
|Title||:||Tax Systems and Tax Reforms in South and East Asia|
|Author||:||Luigi Bernardi, Angela Fraschini, Parthasarathi Shome|
|Publisher||:||Routledge - 2007-01-24|