| Tekijä: | He, Liancheng He, Jieding |
| Otsikko: | Laffer curve and strengthening vigor of the large-middle size state-owned enterprises in China (original in Chinese) |
| Lehti: | Economic Review (c)
1993 : 6, p.10-14 |
| Asiasana: | TAXATION COMPANIES LARGE BUSINESSES PUBLIC COMPANIES CHINA |
| Kieli: | chi |
| Tiivistelmä: | Laffer curve theory seems rather simple and clear on the surface, but in fact, it implicates surely profound, which brings to light the inner-relationship of tax rate, productive quantity and government tax revenue. The theory remains to be perfected. It is imperative for state to lighten the burden on the tax revenue of the large-middle size state-owned enterprises, which can reduce an income tax rate, stop some categories of taxes to carry out and stop to levy "two fund". |
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