search query: @journal_id 1117 / total: 173
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| Author: | Liao, Xiaojing Liu, Nian |
| Title: | Study on the relationship preference for income tax and pricing the transference of linked enterprises (original in Chinese) |
| Journal: | Study of Finance and Economics (c)
2000 : 1, p.10-15 |
| Index terms: | INCOME TAX FINANCIAL POLICY CHINA |
| Language: | chn |
| Abstract: | It is strongly suggested to expedite researches on multiple-budget in China as well as the process of implementation; strengthen the corresponding relations between tax revenue and fiscal expenses, and reinforce the constrains from budget on local government. In addition, enhance management system of tax collection, and strengthen the intensity of executing the laws by persons responsible for tax collection. Aim at issues existing in enterprises and local governments to consummate the anti-tax avoidance system. |
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