haku: @indexterm TAX REFORM / yhteensä: 104
viite: 79 / 104
| Tekijä: | Xu, Shanda |
| Otsikko: | An idea of income tax reform for enterprises concerning foreign affairs, and tax system reform hereafter (original in Chinese) |
| Lehti: | Intertrade (c)
1994 : 4, p.7-12 |
| Asiasana: | INCOME TAX COMPANY TAXATION TAX REFORM CHINA |
| Kieli: | chi |
| Tiivistelmä: | An analysis of the theory and practice of tax system reform in recent years is presented. The following aspects should be considered to deepen the reformation: (1) further specifications of multiplication tax; (2) unify the different tax systems both for domestic/foreign funded enterprises; (3) levy social guarantee tax; (4) perfect the individual income tax; (5) systematize and specify the macroscopic distribution system; (6) reform tax collecting and management systems. |
SCIMA