haku: @author Zhang, Wei / yhteensä: 5
viite: 2 / 5
| Tekijä: | Zhang, Wei |
| Otsikko: | A study on China's adjustment orientation of its foreign tax policy (original in Chinese) |
| Lehti: | Research on Financial and Economic Problems (c)
1998 : 6, p.40-42 |
| Asiasana: | FINANCIAL POLICY TAXATION CHINA |
| Kieli: | chn |
| Tiivistelmä: | In the early 1980s, our foreign tax policy aimed at introducing foreign funds and implemented the essence of lenience in taxation and preferential policies as well as simplicity in procedures. The practice of such policy was at the cost of the loss of financial revenues and didn't enable investors to get the real interest. The rational orientation of foreign tax policy adjustment is to make tax equated to national treatment. In order to achieve that, several problems need to be solved: form a correct judgement on the relation between the implementation of the equalization of tax and national treatment and tax preference; establish an independent law on the introduction of foreign funds and raise the standard of legalization and efficiency in introducing foreign funds; unify the domestic and the foreign tax systems; etc. |
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