| 000 | 01163nab a2200253 c 4500 | ||
|---|---|---|---|
| 999 |
_c140387 _d140387 |
||
| 003 | ES-MaIEF | ||
| 005 | 20220711132836.0 | ||
| 007 | ta | ||
| 008 | 190409t2019 us ||||| |||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 041 | _aeng | ||
| 100 | 1 |
_967152 _aDay, Yue |
|
| 245 | 0 |
_aChina's individual income tax exemption system _bproblems and proposals _c Yue "Daisy" Dai |
|
| 260 | _c2019 | ||
| 500 | _aDisponible también en formato electrónico en la Biblioteca del IEF. | ||
| 500 | _aResumen. | ||
| 520 | _aIn 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. | ||
| 650 | 4 |
_950200 _aRENTA |
|
| 650 | 4 |
_947460 _aIMPUESTOS |
|
| 650 | 4 |
_944038 _aEXENCIONES TRIBUTARIAS |
|
| 650 | 4 |
_933911 _aCHINA |
|
| 773 | 0 |
_9159960 _oOP 138-Bis/2019/93/10 _tTax Notes International _w(IEF)124525 _x 1048-3306 _g v. 93, n. 10, March 11, 2019, p. 1067-1083 |
|
| 942 | _cART | ||