haku: @journal_id 725 / yhteensä: 120
viite: 78 / 120
| Tekijä: | Zhou, Xiang |
| Otsikko: | Reflections on reforming personal income tax system (original in Chinese) |
| Lehti: | Theory and Practice of Finance and Economics (c)
1998 : 3, p.71-72 |
| Asiasana: | INCOME TAX CHINA |
| Kieli: | chn |
| Tiivistelmä: | According to the different tax calculation techniques, the personal income tax system is usually divided into classified income tax system, comprehensive income tax system and classified-comprehensive income tax system. China's personal income system belongs to the classified one. In view of the problems in China's present system and according to China's national situation, this paper suggests the alternative classified-comprehensive income tax system. Such a system means that tax payers can make choice between classified income tax system and classified-comprehensive income tax system. Doing so will create conditions for solving the problems existing in personal income tax system thoroughly and practising finally the classified- comprehensive income tax system. |
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