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| Author: | Zhou, Kai |
| Title: | Thinking of vitalizing taxation of large and medium-sized state-owned enterprises (original in Chinese) |
| Journal: | Finance and Trade Economics (c)
1992 : 12, p.52-58 |
| Index terms: | TAXATION COMPANY TAXATION PUBLIC CORPORATIONS CHINA |
| Language: | chi |
| Abstract: | Taxation measures to invigorate state-owned large and medium-sized enterprises include the following aspects: to change the "tax included in the price" into "tax excluded in the price"; to practice division of tax from profits; to expand the taxation scope of resource tax; to make behavior and aim tax a long-term policy and to standardize the restraining mechanism of enterprise behaviors; to add social issuance tax to reduce the social burden of enterprises; to practice post-taxation contract responsibility, to strictly control tax-cut and tax exemption and to strengthen the restraining mechanism of enterprises. |
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