search query: @indexterm taxation / total: 1872
reference: 515 / 1872
| Author: | Yuan, Xinli |
| Title: | Thinking on further reform and improvement of current local taxes (original in Chinese) |
| Journal: | Research on Financial and Economic Problems (c)
1999 : 12, p.27-28 |
| Index terms: | TAXATION CHINA |
| Language: | chn |
| Abstract: | The major problems with the system of current local taxes are pointed out. (1)The principal type of taxes in it is not clear. (2)Localities lack the corresponding taxing rights. (3)The reform of tax-types is not up to the requirements. Several proposals: (1)Determination of the principal type of tax in local taxes; (2)Reasonable delimitation of the localities' taxing rights; (3)Adjustment of tax-types in central taxes; (4)Reform of subsidiary tax-types and establishment of better system of local taxes; (5)practice of 'taxes for charges' and standardization of governments' taxing behaviours. |
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