search query: @indexterm taxation / total: 1872
reference: 558 / 1872
| Author: | |
| Title: | Reform of tax system in 1999 (original in Chinese) |
| Journal: | Economic Management (c)
1999 : 4, p.64 |
| Index terms: | TAXATION TAX REFORM CHINA |
| Language: | chn |
| Abstract: | First, we should check up on and readjust the preferential taxation policy and expand and perfect incentive preferential taxation policy. In foreign trade, we should timely increase export rebates rate and make study of the tax policies which can promote horizontal economic union and trans-regional enterprise investment, assets realignment, acquisition and merger etc. Second, in 1999 China will implement the policy of "changing charges to taxation" in order that the central government can control more tax revenue sources. The basic policy is to eliminate unreasonable charges, which account for one-fourth of the total. And most of the remaining charge items will change into taxation. As for the other items which remain unchanged, the total annual charge amount will be controlled within 80 billion RMB Yuan. |
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