| Tekijä: | Yang, Bin |
| Otsikko: | An analysis of the general level of macro tax burden and its option of tactics (original in Chinese) |
| Lehti: | Economic Research Journal (c)
1998 : 8, p.47-54 |
| Asiasana: | TAXATION FINANCIAL POLICY CHINA |
| Kieli: | chn |
| Tiivistelmä: | The characteristics of the macro tax burden in recent 10 years in China are as following. First, regular taxes are not heavy and are continuing reducing, while exorbitant taxes and miscellaneous levies are heavy and on the rise, the general level of macro tax burden remains stable, which constitutes approximately a quarter of GDP. Secondly, fiscal distribution shifts from regularity, order, centralization, singularity to casualness, disorder, decentralization and multicity. Tactics adopted to change the general level of macro tax burden involve the following items: reducing charges and expanding taxes, standardizing the system of fiscal distribution; further perfecting the tax system, improving the management of taxation, controlling tax evasion, reducing the loss of tax funds. |
SCIMA