Some notes on tax reform in China
To encourage economic construction and development, China is considering the reform of her taxation, principally the taxing of industrial and commercial enterprises. After a brief look at the past experience in this regard, the paper discusses the economic autonomy and profitability of state enterprises, taxation of the products, capital funds of the enterprises, net profit of the enterprises etc. Advantages of a system of "changing profit into tax". (DÜI-Sen)
Year of publication: |
1984
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Authors: | Wang, Chuanlun |
Published in: |
The China quarterly : an international journal for the study of China. - Cambridge [u.a.] : Cambridge Univ. Press, ISSN 0305-7410, ZDB-ID 215624-6. - 1984, 97, p. 53-67
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Subject: | Steuerpolitik | China | Steuerreform | Tax reform | Theorie | Theory |
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