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.
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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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