haku: @journal_id 844 / yhteensä: 191
viite: 152 / 191
| Tekijä: | |
| Otsikko: | A survey of the implementation of the new system of public finance and taxation in Hebei Province (original in Chinese) |
| Lehti: | Economic Management (c)
1994 : 5, p.28-30 |
| Asiasana: | TAXATION CHINA |
| Kieli: | chi |
| Tiivistelmä: | The effect of the new taxation system on the tax burden of enterprises: the general tax burden, on the whole, remains at the same level, so does the tax burden for the state s tax and local tax. There is an increase for some tax items. The actual tax burden of enterprises has generally worsened to a certain extent. The implementation of the value-added tax requires an immediate study of and solution to the following problems: the purchase tax deduction of the tax increase. The criteria for determining a general tax payer are not explicit. The confirmed rights are unreasonable. The starting-point of the tax increase is a bit too high. |
SCIMA