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| Tekijä: | Wang, Fang |
| Otsikko: | A study of income tax burden in China's listed company (original in Chinese) |
| Lehti: | Economic Research Journal (c)
1999 : 5, p.49-54 |
| Asiasana: | INCOME TAX COMPANY TAXATION CHINA |
| Kieli: | chn |
| Tiivistelmä: | The paper, through the statistical analysis of the average effective tax rate in 525 companies, 1993-1997, finds that their average effective income tax rate is 16.07%, far lower than nominal burden 33%. The former, i.e. 16.07% is not heavy for the listed companies themselves, so it is not necessary to cut tax at present. Through the analysis, the paper argues that a preference policy of rational and proper tax should be worked out, the right to cut or waive limited seriously, the supervision over income tax strengthened. |
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