haku: @indexterm TAX REFORM / yhteensä: 104
viite: 69 / 104
| Tekijä: | Liu, Zuo |
| Otsikko: | On reform of China's industrial and commercial taxation system (original in Chinese) |
| Lehti: | Management World (c)
1994 : 2, p.87-90 |
| Asiasana: | TAX REFORM CHINA |
| Kieli: | chi |
| Tiivistelmä: | Reforming China's industrial and commercial taxation system requires: standardizing tax laws; making the tax burden fair, simplifying taxation system; distributing rights properly; guaranteeing the financial income; and establishing new taxation system. The reform of intermediate taxation system is the key point, which after being reformed consists of added value tax, consumption tax and business tax. Besides, we will reform the income tax of enterprises and individuals, including establishing tax-return system , implementing tax agency system, organizing two sets of tax authorities in the center and local, speeding the construction of tax laws. |
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