期刊名称：Advance Journal of Food Science and Technology
印刷版ISSN：2042-4868
电子版ISSN：2042-4876
出版年度：2014
卷号：6
期号：8
页码：984-988
DOI：10.19026/ajfst.6.144
出版社：MAXWELL Science Publication
摘要：This study aims to investigate the dual-class tax impacts on China agricultural products using the parallel factor analysis. Along with the rapid economic development of China, the growing purchasing power of Chinese residents has been accelerated; particularly in the expensive agricultural products market. China has adjusted taxable items of consumption tax to narrow the gap between rich and poor and to promote social equity. The atrophy of the expensive agricultural products market brought by the tax may curb the growth and development of domestic agricultural products industry. In this study, the parallel factor analysis is employed to investigate the dual-class tax impacts on China agricultural products. The results indicate that the taxation system should be taken from a forward-looking aspect. The market supply and demand for expensive agricultural products and consumer behaviors should be combined with an overall consideration. Hence, specific adjustments China expensive agricultural products market have been eventually put forward.
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