search query: @indexterm taxation / total: 1872
reference: 625 / 1872
| Author: | Hu, Changchun Zhang, Li |
| Title: | The world economic integration and reform of foreign interest-related tax system in China (original in Chinese) |
| Journal: | International Economic Cooperation (c)
1998 : 10, p.18-22 |
| Index terms: | ECONOMIC INTEGRATION TAXATION CHINA |
| Language: | chn |
| Abstract: | This paper analyzes the basic trend of the world economic integration and reform of foreign interest-related tax system. Keeping to the orientation of fair tax burden, we should conduct the reform, adhering to the following major principles: 1.integrating comprehensively China's tax collection-related legislation and systems with the international rules and regulations; 2.unifying the tax system for domestic and foreign-funded enterprises; 3. strengthening the combination of tax policy with industrial policy to make tax preference accord with the demand of guidance of the state's macro industrial policy; 4. accelerating the establishment of regulations on related markets and improving gradually domestic market and legal environment. |
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