search query: @indexterm taxation / total: 1872
reference: 561 / 1872
| Author: | Wang, Xiaode |
| Title: | Forecasting of Chinese tax pattern evolution (original in Chinese) |
| Journal: | Economist (c)
1999 : 4, p.99-103 |
| Index terms: | TAXATION CHINA |
| Language: | chn |
| Abstract: | Considering Chinese development level of productivity, increase level of national income and developing course of socialist economic system, Chinese taxes pattern will undergo an evolution composed by three periods. In the first period, circulating tax is given the first place, income tax as assistant and other taxes are supplement. In the second period, circulating tax and income tax hold the same importance and other taxes as supplement. And in the third period, income tax is given the superiority, circulating tax as assistant and other taxes as supplement. Now, China should actively create conditions to safeguard the smooth transform of tax pattern. |
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