haku: @journal_id 839 / yhteensä: 67
viite: 24 / 67
| Tekijä: | Huang, Shunjun |
| Otsikko: | Analysis on the cause of the descending proportion of China's revenue in GAP and policy suggestion (original in Chinese) |
| Lehti: | Journal of Beijing Institute of Business (c)
1999 : 1, p.43-48 |
| Asiasana: | TAXATION CHINA |
| Kieli: | chn |
| Tiivistelmä: | The essential cause is economic restructuring. The benefit of national economy decreases, total volume of non-public economy increases, while the national revenue still mainly depend on national economy. This serves as the direct cause of the descending proportion. Another direct cause is the powerless collection and management of taxes. The suggestions are as follows: improve the system of tax allocation and transform system of payment; improve tax system, enlarge the area of value-added taxes; further strengthen the management of capital beyond budget; intensify and improve tax collection and management. |
SCIMA