search query: @author Liu, Qun / total: 3
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| Author: | Liu, Qun |
| Title: | The international comparison of individual income tax systems and lessons drawn from it (original in Chinese) |
| Journal: | Economic Problems (c)
1996 : 10, p.47-49 |
| Index terms: | INCOME TAX |
| Language: | chi |
| Abstract: | Drawing on the international experiences , we should make the following choices in policy: 1. expanding tax base and enlarging the scope of individual income tax payable, 2. pursuing the classified comprehensive income tax system which will gradually realize transition to comprehensive income tax system when the time is ripe, 3. establishing and perfecting the scientific and rational cost-deducting system 4. unifying simplifying and reducing rate of taxation further, 5. improving the mode of tax collection and management and establishing various necessary laws and regulations, systems as well as measures. |
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