search query: @indexterm TAX POLICY / total: 92
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| Author: | Bian, xi |
| Title: | Eight main features of the Chinese reform of taxation system in 1994 (original in Chinese) |
| Journal: | Finance and Trade Institute of Yunnan Journal (c)
1994 : 2, p.27-30 |
| Index terms: | TAX POLICY TAX REFORM CHINA |
| Language: | chi |
| Abstract: | The tax reform in 1994 has eight characters different from the previous ones: The exterior environment is benign; Pay more attention to the adjustment of tax structure, not taking the increasing and reducing of the tax load as the premise; Join the international practice; Deal correctly with the relationship between adjusting tax and adjusting price; For the first time since the setup of China make it clear that the shift of tax load exists objectively; Stress the unity of the domestic and oversees tax and keep up the constancy of the favorable policy for the tax concerning foreign business. |
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