The server is under maintenance between 08:00 to 12:00 (GMT+08:00), and please visit later.
We apologize for any inconvenience caused
Login  | Sign Up  |  Oriprobe Inc. Feed
China/Asia On Demand
Journal Articles
Bookmark and Share
Discussion on the Construction of the Local Tax System in China
Pages: 10-14
Year: Issue:  11
Journal: Taxation Research Journal

Keyword:  Tax-sharing systemTax assignmentlocal tax system;
Abstract: The unreasonable tax assignment and local tax system is a bottleneck for China to further improve the tax-sharing system,and brings a series of economic distortions of local governments.It is of great significance to assign some tax power to local governments and improve the accountability of local governments through an efficient local tax system.To achieve that end,this paper discusses some general ideas on the construction of a scientific framework of tax assignment and local tax system.
Related Articles
No related articles found