haku: @journal_id 818 / yhteensä: 243
viite: 38 / 243
| Tekijä: | Xu, Qingan |
| Otsikko: | The Key of fee-and-tax reform is to eliminate fee and build-up tax (original in Chinese) |
| Lehti: | Journal of Zhongnan University of Finance and Economics (c)
1999 : 4, p.49-52 |
| Asiasana: | TAXATION CHINA |
| Kieli: | chn |
| Tiivistelmä: | The non-standards fee of the executive and facilities unities in our country have endangered every kinds of social sectors. The nonstandard fees have their social and systematical reasons. Reform of fee-and-tax and standard fee are important points of present finance-tax reform,which tendency is to eliminate some projects of collecting fees disorder with the comprehensive check. Some fees with the sub-tax characteristics and funds should be turned into tax. The less fee,must be kept, should be public with legal and standard and democracy. |
SCIMA