| Tekijä: | Liu, Hua Liu, Mingli |
| Otsikko: | Ideas on improvement of China's tax-splitting system (original in Chinese) |
| Lehti: | Banks and Companies (c)
1995 : 4, p.20-21 |
| Asiasana: | TAX POLICY TAXATION PROFIT CHINA COMPANY TAXATION |
| Kieli: | chi |
| Tiivistelmä: | Short-term countermeasures for improving reform of the tax- splitting system are to reduce shared items of taxation in line with international conventions, change methods of taxation on the income of enterprises according to the subordinate relations between enterprises, change methods of refunding tax, tap fully local initiatives in developing economy, readjust the scope of the central taxation, transfer the taxation on targets of investment in fixed assets to the central government, and to have local taxation regulations made by the local People's Congress and its Standing Committee. |
SCIMA