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| Author: | Ji, Quanguei |
| Title: | Approaching "turning over tax and profit respectively" (original in Chinese) |
| Journal: | Journal of Tianjin Financial and Monetary Institute (c)
1992 : 4, p.40-42 |
| Index terms: | TAX POLICY TAXATION PROFIT CHINA COMPANY TAXATION |
| Language: | chi |
| Abstract: | There are still some problems in "turning over tax and profit respectively" such as confused concept, unclear defined distribution standards and irrational ratio of profit distribution etc. To improve "turning over tax and profit respectively", it is necessary to define clearly the standard of distributing after-tax profit between the state and the enterprise and to adopt best management system which is suitable to the distribution system of tax and profit. A rational ratio of distributing profit between the state and the enterprise should be made. |
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