| Tekijä: | Li, Zhiyi |
| Otsikko: | On the reform in finance and taxation in Hainan (original in Chinese) |
| Lehti: | Prospect of Special Economic Zone (c)
1994 : 2, p.36-37 |
| Asiasana: | PUBLIC FINANCE TAXATION CHINA |
| Kieli: | chi |
| Tiivistelmä: | The orientation of financial development in Hainan special economic zone is to establish public finance under the socialist market economy, whose main function will be transformed from productive investment-oriented one to nonproductive investment-oriented one. The development trend of the main part of tax category will be that the turnover tax will be gradually changed to income tax. At last reach the goal of reform of tax system with the income tax also the main part of tax category in Hainan. |
SCIMA