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| Author: | Xu, Yongxian |
| Title: | The Direction of the Tax Law Reform Suitable to the Socialist Market Economy (original in Chinese) |
| Journal: | Economic Problems (c)
1993 : 1, p.28-33 |
| Index terms: | TAX REFORM TAX POLICY MARKET ECONOMY CHINA |
| Language: | chi |
| Abstract: | The foundation of the going tax law is no longer suitable to the socialist market economy with a low ability to adjust and control the micro-economy and a weaken function to supervise and administrate. In order to give a full play to the tax revenue, we should reform the going tax law: Reorganize the items of taxation; Reform the current income tax system of enterprise; Set the general income tax law; Reform and construct the common tax revenue; Strengthen the tax law. |
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