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| Author: | Zhang, Xin |
| Title: | On the levying of personal income in China (original in Chinese) |
| Journal: | Economist (c)
1993 : SEP/OCT, 3, p.48-54 |
| Index terms: | INCOME TAX TAX REFORM CHINA |
| Language: | chi |
| Abstract: | Personal income tax has not been levied in China for a long time but it is levied in the west. The both have their respective theories and origins. Government expenditure participates in the compensation process of the value of the labourer, therefore the levying of personal income tax can by no means be shifted under the planned economy or the market economy, and it is real and feasible tax revenue. The focus of the reform of the personal income tax system at the present stage should be on establishing a social insurance tax thus forming a personal income tax system with social insurance tax, as the main part while implemented with personal income regulation tax and personal income tax. |
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