haku: @author Bai, Jingming / yhteensä: 2
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| Tekijä: | Bai, Jingming |
| Otsikko: | Four difficulties in the operation of tax-division system (original in Chinese) |
| Lehti: | Economics information (c)
1994 : 6, p.7-9 |
| Asiasana: | TAXATION CHINA |
| Kieli: | chi |
| Tiivistelmä: | Delayed return of tax collection sharpens the difficulty of capital dispatch of local finance. The taxation system reform and the imperfect tax-division system affect financial income of localities. The non-establishment of tax bureaus at State and local levels affects tax collection and management. Implementation of tax-division system should avoid widening differences between the east and the west. The existence of the above four difficulties shows that the present tax-division system is congenitally deficient and needs to be perfected, and that the deepening of the reform of the tax-division system needs support from reforms in other fields. |
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