China's individual income tax exemption system problems and proposals Yue "Daisy" Dai
By: Day, Yue
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Material type: 
ArticlePublisher: 2019Subject(s): RENTA | IMPUESTOS | EXENCIONES TRIBUTARIAS | CHINA
In:
Tax Notes International v. 93, n. 10, March 11, 2019, p. 1067-1083Summary: 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.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Artículos | IEF | IEF | OP 138-Bis/2019/93/10-2 (Browse shelf) | Available | OP 138-Bis/2019/93/10-2 |
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.
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