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| Author: | Xia, Jiechang |
| Title: | The construction of tax system of capital market in China: problems and way out (original in Chinese) |
| Journal: | Reform (c)
1997 : 1, p.18-21 |
| Index terms: | CAPITAL MARKETS TAXATION CHINA |
| Language: | chi |
| Abstract: | In the construction of tax system of capital market, there exist the following problems: no unified standards for enterprise income tax of listing companies, serious drain of state-owned assets as a result of no taxing on the dividends of state shares and corporate shares, too narrow prescribed scope of tax collection and repeat tax on dividends. To perfect the tax system of capital market, we should take the following measures: implementing unified corporate income tax system, taxing on dividend income to all share holders, taxing on securities exchange, and cancelling stamp tax, adjusting provisions related to taxes on dividend, bonus and interest. |
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