Day, Yue
China's individual income tax exemption system problems and proposals / Yue "Daisy" Dai .-- , 2019
Disponible también en formato electrónico en la Biblioteca del IEF.
Resumen.
In this article, the author considers China's individual income tax framework, focusing on the exemption system and examining its problems in theory and in practice. She then proposes a series of reforms intended to promote the fundamental tax principles both in the exemption system and in China's individual taxation system more generally.
RENTA
IMPUESTOS
EXENCIONES TRIBUTARIAS
CHINA
Tax Notes International 1048-3306 v. 93, n. 10, March 11, 2019, p. 1067-1083
China's individual income tax exemption system problems and proposals / Yue "Daisy" Dai .-- , 2019
Disponible también en formato electrónico en la Biblioteca del IEF.
Resumen.
In this article, the author considers China's individual income tax framework, focusing on the exemption system and examining its problems in theory and in practice. She then proposes a series of reforms intended to promote the fundamental tax principles both in the exemption system and in China's individual taxation system more generally.
RENTA
IMPUESTOS
EXENCIONES TRIBUTARIAS
CHINA
Tax Notes International 1048-3306 v. 93, n. 10, March 11, 2019, p. 1067-1083