Title: Reformation and Perfection of China's Individual Income Tax for Reference of International Experience
Abstract: The current individual income tax in effect of our country is established based on the system of tax reformation in 1994.There are some defects in the tax system model,the ownership of levy and management,tax collection management. The authors of this article suggest the individual income tax in our country should be reformed and perfected for reference of international experience, so that it will be standard and accord with international practice.This is not only a requirement of market economy,but also part of the tax reformation in our country.
Publication Year: 2003
Publication Date: 2003-01-01
Language: en
Type: article
Access and Citation
AI Researcher Chatbot
Get quick answers to your questions about the article from our AI researcher chatbot