Title: On Improving Local Taxation System in China
Abstract: Local taxation system, as opposed to state taxation system, is a major source of revenue and an important means of fulfilling its social and economic management function. The reform of tax-sharing system put into motion in 1994 has on the whole laid a foundation for the local taxation system. However, current tax-sharing system is not standardized and unscientific in terms of criteria of market-oriented economy. Problems still remain with it, accordingly reform and adjustment are necessary make.
Publication Year: 2002
Publication Date: 2002-01-01
Language: en
Type: article
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