Title: The Reform of Individual Income Tax Viewed from the Principle of Taxation Fairness
Abstract: Fairness is one of the basic principles in taxation. At present there exist a number of areas of unfairness in China's individual income tax system and income taxation. Only when we practice a mixed individual tax system based on categories, adjust the deduction criteria and increase deduction items, properly raise the starting point for individual income taxation, and institute a strict and effective taxation system can we gradually achieve fairness and rationality in individual income taxation.
Publication Year: 2005
Publication Date: 2005-01-01
Language: en
Type: article
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