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| Author: | Wang, Xiaode Liu, Yong |
| Title: | On the unique functions of turnover tax and income tax (original in Chinese) |
| Journal: | Reform of Economic System (c)
1994 : 1, p.54-57 |
| Index terms: | TAXATION TURNOVER INCOME TAX TAX REFORM CHINA |
| Language: | chi |
| Abstract: | In the course of our planning system transforming into socialist market economic system. Building China's tax system pattern must adhere to the principle of neuter of tax. We must pay attention to the efficiency of tax, and at the same time, emphasize, on its macro-control functions. That is to say, China's tax system pattern should be one of many kinds of tax and low tax rates, which composed of dual-main bodies of turnover tax and income tax and auxiliary tax sorts of property tax, resources tax, insurance tax and so on. |
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