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| Tekijä: | Tao, Huadong Yu, Zhendi |
| Otsikko: | The difficulties and countermeasures in the overall implementation of the separation between tax and profit (original in Chinese) |
| Lehti: | Journal of Zhongnan University of Finance and Economics (c)
1993 : 4, p.60-62 |
| Asiasana: | TAX REFORM CHINA |
| Kieli: | chi |
| Tiivistelmä: | In reference to the specific practices of Laohekou, one of the trial cities chosen by the Ministry of Finance for pushing forward the separating tax from profit, the author analyzed the existing problems and difficulties in this reform. He proposed to introduce progressive taxation for excess income and standardize the distribution relationship between tax and profit. Furthermore, the pre-tax expenditure scope and standards should be regulated, and the imposition starting point for income tax standardized. Also the system of distributing the profit earned from excess income and after tax profit should be adopted and standardized. |
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