haku: @journal_id 812 / yhteensä: 170
viite: 102 / 170
| Tekijä: | Li, Xiangju |
| Otsikko: | Reflections on reforming and perfecting China's individual income tax system (original in Chinese) |
| Lehti: | Modern Economic Science (c)
1997 : 2, p.33-37 |
| Asiasana: | INCOME TAX FINANCIAL INNOVATION CHINA |
| Kieli: | chi |
| Tiivistelmä: | To reform and perfect China's individual income tax system, we should establish an effective supervision and control mechanism of individual income. America's tax numbering system is worth being used for reference. China can take a model of mixed income tax system including classified and comprehensive income tax system, that is, the classified income tax is first levied in the way of paying tax in advance and then accounts are settled and the paid tax is checked up according to the whole year's income at the end of a tax year. To make tax burden fair to every one, the different factors of families should be considered fully. Besides, people's awareness of paying tax should be enhanced, the means of collection and management of tax improved and tax-evasion cracked down on. |
SCIMA