haku: @indexterm TAX REFORM / yhteensä: 104
viite: 71 / 104
| Tekijä: | Yang, Zijiang |
| Otsikko: | The main contents of the reform of taxation system beginning in 1994 (original in Chinese) |
| Lehti: | Economics Information (c)
1994 : 8, p.39-41 |
| Asiasana: | TAXATION TAX REFORM CHINA |
| Kieli: | chi |
| Tiivistelmä: | The aim of the reform of the new taxation system is to ensure appropriate level of tax income as well as to reflect the principle of fairness in tax burden. In reforming indirect tax in 1994, overall increment taxation is practised in production links and wholesale and retail links and consumption tax is added to some consumer goods. In direct tax, income taxes of State-owned, collective and private enterprises are merged and turned into unified domestically-funded enterprise income tax. Excess progressive taxation is adopted towards personal income tax. |
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