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| Tekijä: | Ye, Shouguang |
| Otsikko: | Tax collection and management of foreign-funded enterprises (original in Chinese) |
| Lehti: | Development Research (c)
1998 : 10, p.20-22 |
| Asiasana: | TAXATION FOREIGN INVESTMENT COMPANIES CHINA |
| Kieli: | chn |
| Tiivistelmä: | Foreign-funded enterprises have avoided tax by taking advantage of China's being unfamiliar with the international situation on tax collection, difference in stipulations of tax law and loopholes in tax collection and management. It directly leads to the reduction of the state's revenue and indirectly leads to unfairness in taxation system and social corruption and so it is very harmful. At present, we should focus our efforts on solving the following problems to promote the anti-tax avoidance in an all-round way: 1. strengthening leadership and publicity and unifying our understanding; 2. improving taxation system and formulating unti-tax avoidance law and regulations 3. establishing unti-tax avoidance organ, provided with professionals; 4. increasing input and improving unti-tax avoidance means; 5. strengthening information collection and establishing |
SCIMA