Title: Japan′ s Individual Income Tax System: Its Enlightenment to China
Abstract:A government levies individual income taxes by applying different tax policies to different social strata and different tax payers so that the gap between the rich and the poor may be limited. Since i...A government levies individual income taxes by applying different tax policies to different social strata and different tax payers so that the gap between the rich and the poor may be limited. Since its reform in 1994, China′ s individual income tax levying has not been in line with the principle of fair competition under the market- oriented economy because the pre- tax deduction is immutable and frozen, the designing of tax rates is not reasonable enough and tax discrimination is still existent. Therefore, a tax reform is inevitable.Read More
Publication Year: 2000
Publication Date: 2000-01-01
Language: en
Type: article
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