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| Author: | Liu, Zuo |
| Title: | Reflections on several issues concerning the development of reform of tax system in China (original in Chinese) |
| Journal: | Management World (c)
1997 : 4, p.43-51 |
| Index terms: | TAXATION TAX REFORM CHINA |
| Language: | chn |
| Abstract: | During the Eighth five-year Plan period, China had made some break through progress in the following four aspects: practicing the unified turnover tax system based mainly on added-value tax, unifying the income taxes of domestically-funded and foreign-funded enterprises as well as personal income taxes and making adjustment in regard to taxes for special purpose and local taxes. The next-step reform of tax system should start from adjusting the distribution pattern of the national income. The rational structure of tax system should be established on the premise of a moderately general level of tax burden. Besides, the following should be done: gradually expanding tax base, rationally adjusting tax rates, canceling inappropriate preference and strengthening tax-collection management. |
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