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| Author: | Zhu, Xiaobo Liang, Weizhong |
| Title: | Consideration on perfecting environment for tax-revenue (original in Chinese) |
| Journal: | Research on Financial and Economic Problems (c)
1999 : 8, p.31-32 |
| Index terms: | TAXATION CHINA |
| Language: | chn |
| Abstract: | The key for ensuring tax-revenue is perfecting tax-revenue environment. It is considered that the starting point of perfecting tax-revenue environment is to renovate the conception of tax-revenue, to adjust the understanding of taxpayer on tax-revenue, to straighten out relations between the two sides, taxpayer and tax-collector. The key for setting up favorable tax-revenue environment is to remove the influences of non-law factors on tax levy. It includes: definitely insist on the principle of tax-revenue law-ism; perfect tax levy legislation and tax judicial administration. Furthermore, perfect tax levy environment is bound to do favor to conserve tax resource, forming favorable circulation of tax levy work. |
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