search query: @journal_id 1386 / total: 72
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| Author: | |
| Title: | Dual main part tax system is China's best model (original in Chinese) |
| Journal: | China's Economic Problems (c)
1998 : 1, p.56-60 |
| Index terms: | TAXATION CHINA |
| Language: | chn |
| Abstract: | China should adopt the tax system model with both turn over tax and income tax occupying a position of main part. This is a good tax system which can realize complementarity in advantage, and coordination and collocation. Changes in economic environment and conditions and distribution pattern objectively demand that China should take such a model. To made it perfect, we should further improve added-value tax system, merge the income taxes of domestically-funded and foreign-funded enterprises, reduce extra-budgetary in come, cancel all kinds of irrational apportion, increase some new categories of taxes and strengthen the collection and management of income tax as well. |
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