Title: The Evolution Characteristics and the Trends of Tax Structure in China since Reform and Opening up
Abstract:The reform and opening up policy has been carried out for 30 years,Our country has gradually formed the double main tax system structure,which takes the transaction tax as the first main body categori...The reform and opening up policy has been carried out for 30 years,Our country has gradually formed the double main tax system structure,which takes the transaction tax as the first main body categories of taxes,takes income tax as second main body categories of taxes.Seeing from the perspectives of the tax revenue globalization,the tax system structure evolution of China will follow the evolution way of the developed country inevitably,namely,the income tax substitution transaction tax will become our country first great tax class,will finally enter the times we will take the income tax as the main body.Read More
Publication Year: 2008
Publication Date: 2008-01-01
Language: en
Type: article
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