2003•Zhongguo Qingnian Zhengzhi Xueyuan xuebaoRequires access
Consummate the system of income tax and avoid any repetitive taxation
Liu Ying
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Abstract
The income tax is an important type of taxes in China. The construction of socialist market economy necessitates an equal and rational tax of income. The significant points for consummating the Chinese income tax system are in avoiding any repetitive taxation and setting up an equal and competitive mechanism by means of regulating the tax subject, the income from stock interests, and the income from the capital investment.