search query: @indexterm TAX HARMONIZATION / total: 57
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| Author: | Zhang, Rong |
| Title: | The present tax collection preferential policy towards scientists and technicians in China (original in Chinese) |
| Journal: | Shanghai Economic Review (c)
1997 : 8, p.33-34 |
| Index terms: | FINANCIAL POLICY TAXATION TAX HARMONIZATION CHINA |
| Language: | chn |
| Abstract: | There are the following drawbacks in two aspects in China's tax collection preferential policy towards scientists and technicians: It stresses making encouragement before hand at the expense of giving support afterwards. The preference in tax collection to scientists and technicians, incorporated in policy is not enough and there is also a lack of tax collection policy encouraging investment in human capital. In view of the above, this paper raises the following suggestions: we should formulate the tax collection preferential policy stressing giving support before hand. Preference in tax collection should be give to research and development of enterprises. More preference should be given to scientists and technicians in personal income tax. |
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