Title: Property Taxation:Evaluation and Reconstruction
Abstract: China's current legislation concerning property taxation,for all its detailed regulations on taxation procedure, is defective in such pivotal aspects as public interest confirmation,tax complementation and relief-giving. These limitations have negative influences on the taxation practice.Thus,the construction of a fair,feasible and ideal taxation procedure is of great significance to the regulation of public rights,the protection of private rights and the balancing of the state and private interests.
Publication Year: 2011
Publication Date: 2011-01-01
Language: en
Type: article
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