haku: @author Deng, Ziji / yhteensä: 3
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| Tekijä: | Deng, Ziji |
| Otsikko: | On the socialist economy and the basic theory of taxation (original in Chinese) |
| Lehti: | Modern Economic Science (c)
1993 : 4, p.3-9 |
| Asiasana: | TAXATION TAX REFORM CHINA |
| Kieli: | chi |
| Tiivistelmä: | The paper discusses four issues of basic theories of taxation. In the author's view, the state levies taxes to satisfy the need of realizing its functions and the basis for levying taxes is political power. Taxation should be proper in order to promote equal competition and the optimal allocation of resources. Taxation has the function of money accumulation and control. Taxation follows the principle of fairness and principle of efficiency. China should adopt the taxation model of paying equal attention to income tax and circulation tax. |
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