Title: On the Reform of China's Individual Income Tax System——Starting from the Revision of Individual Income Tax Law
Abstract: The development of China's individual income tax system can basically be divided into several stages such as unitary establishment,all-around comprehensive reform,deepening reform and sharing reformation.There main problem exist in active individual income tax system,namely high tax rate,unreasonable calculation of tax to be paid.The author thinks that we must resolve these problems form reforming the pattern of income tax levying duty,adjusting the amount of the individual exclusion,strengthening the punishment on the breaking of law,and perfecting the interchangeable system of individual income tax collecting administration,and so on.
Publication Year: 2006
Publication Date: 2006-01-01
Language: en
Type: article
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