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Title: Taxation and governance in China : a comparative analysis of tax system between China and the United State.
Authors: Liu, Shu.
Keywords: DRNTU::Humanities
Issue Date: 2013
Abstract: The personal income in the countries whose tax system takes direct tax as the main body is far larger than those whose tax system takes indirect tax as the main body, however, the tax burden is smaller. This is mainly due to differences between different tax systems. Therefore, we can learn that, there is a connection between tax system and a country's personal income. As to Chinese, next move of tax reform should concentrate on increasing the percentage of direct tax, promoting the efficiency of tax collecting and management system, changing individual tax system and consummating property tax system.
Fulltext Permission: restricted
Fulltext Availability: With Fulltext
Appears in Collections:RSIS Theses

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