haku: @indexterm TAX REFORM / yhteensä: 104
viite: 89 / 104
| Tekijä: | |
| Otsikko: | Market economy and the deepening of taxation reform in the special economic zones (original in Chinese) |
| Lehti: | Finance and Trade Economics (c)
1993 : 11, p.23-26 |
| Asiasana: | MARKET ECONOMY TAXATION TAX REFORM CHINA |
| Kieli: | chi |
| Tiivistelmä: | Problems with the existing taxation system in special economic zones are mainly as follows. 1.The coexistence of "the internal and external systems" and "one tax and multi- systems" hinders equal competition; 2.The circulation taxation system seriously contradicts with the requirements of the development of special economic zones. 3.The preference in tax collection in special economic zones does not well implement the industrial policies of the government and the special economic zones. 4.There is not enough experiment of reform of the taxation system. Concrete measures to deepen the reform are as follows: to reform the circulation taxation system in special economic zones, to adjust the preferential policies towards income tax of enterprises and to strengthen construction of the local taxation system in special economic zones. |
SCIMA