| Author: | Yao, Jiannong |
| Title: | On foreign-funded enterprises' two-way tax-evasion and preventive measures (orginal in Chinese) |
| Journal: | Theory and Practice of Finance and Economics (c)
1996 : 2, p.27-28 |
| Index terms: | TAX EVASION FISCAL POLICY TAX LAW CHINA |
| Language: | chi |
| Abstract: | The measures against tax-evasion are: (1)perfecting laws and regulations on tax collection to plug the hole of tax-evasion; (2)establishing the information centre of taxation involving foreign parties to provide information necessary for the work against tax-evasion; (3)creating actively conditions for foreign businessmen' realizing directly their strategies on business. To this end, we should maintain stable and continuous possible policy and loose control over foreign exchange to foreign investors in order to reduce and eliminate China's losses in tax revenue, caused by foreign businessmen's passive and adverse tax-evasion; (4)strengthening the collection and management of taxes involving foreign parties and raising their level. |
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