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| Author: | Wu, Kegheng |
| Title: | Reflections on taxation reform (c) |
| Journal: | Social Science Front (c)
1994 : 1, p.19-26 |
| Index terms: | TAX REFORM TAXATION CHINA |
| Language: | chi |
| Abstract: | According to the shortages of China's taxation system reform, this paper presents suggestions as follows: 1.corporate income tax should be unified and established; 2.the lever function of turn over tax should be given a full play; 3.reforming personal income taxation; 4.social insurance tax should be levied; 5.the graduated taxation system should be established; 6.preferential treatment policies and preferential duty should be adjusted; tax collection and management pattern should be reformed, etc. |
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