haku: @indexterm Tax harmonization / yhteensä: 57
viite: 18 / 57
| Tekijä: | Zhang, Anping |
| Otsikko: | To improve personal income tax system of China (original in Chinese) |
| Lehti: | Study of Finance and Economics (c)
1993 : 3, p.38-42 |
| Asiasana: | TAXATION INCOME TAX TAX HARMONIZATION CHINA |
| Kieli: | chi |
| Tiivistelmä: | The scope of levying and regulating of the present individual income tax and individual income regulatory tax is limited. With the ineffective management of tax levying, there are still problems of the system of the present individual income tax. The marginal tax rate and the range of taxable income should be made rational. Both tax system and levying management should be strengthened. |
SCIMA