haku: @indexterm LOCAL GOVERNMENT FINANCE / yhteensä: 144
viite: 6 / 144
| Tekijä: | Dong, Wenyi |
| Otsikko: | The establishment of the local tax system in China (original in Chinese) |
| Lehti: | Research on Financial and Economic Problems (c)
1998 : 12, p.37-39 |
| Asiasana: | TAXATION LOCAL GOVERNMENT FINANCE CHINA |
| Kieli: | chn |
| Tiivistelmä: | Since the reform of the new tax system in 1994 and the practice of the system of tax distribution, local tax system has initially been established. After over four years of practice, the local tax system has been going on smoothly as a whole and has obtained initial success. However, as a significant reform of tax management system, the system of tax distribution can't attain the highest level in one step. It should be carried out step by step. Therefore, the current setup of our local tax categories and the division of corresponding management power bear transitional characteristics and have certain deficiencies and shortcomings. The establishing of a scientific and complete local tax system is an important problem which requires to be solved both in theories and practice of finance and tax. |
SCIMA