| Tekijä: | |
| Otsikko: | Dual main part tax system is China's best model (original in Chinese) |
| Lehti: | China's Economic Problems (c)
1998 : 1, p.56-60 |
| Asiasana: | TAXATION CHINA |
| Kieli: | chn |
| Tiivistelmä: | China should adopt the tax system model with both turn over tax and income tax occupying a position of main part. This is a good tax system which can realize complementarity in advantage, and coordination and collocation. Changes in economic environment and conditions and distribution pattern objectively demand that China should take such a model. To made it perfect, we should further improve added-value tax system, merge the income taxes of domestically-funded and foreign-funded enterprises, reduce extra-budgetary in come, cancel all kinds of irrational apportion, increase some new categories of taxes and strengthen the collection and management of income tax as well. |
SCIMA