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2008•Journal of Changshu Institute of TechnologyRequires access

A Study of Taxation Scope and Income Subject to Taxation in The Law of the People's Republic of China on Individual Income Tax

Shuai Ma

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Abstract

The taxation scope and subject to taxation defined in The Law of the People's Republic of China on Individual Income Tax are based on the concept of inclusive income and taxation on income and with deduction as the core.The author holds that China should gradually adopt comprehensive taxation system,while retaining some reasonable classified taxation.In addition,deduction in individual tax should also be improved in light of the related taxation systems in America and Japan.

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The taxation scope and subject to taxation defined in The Law of the People's Republic of China on Individual Income Tax are based on the concept of inclusive income and taxation on income and with deduction as the core.The author holds that China should gradually adopt comprehensive taxation system,while retaining some reasonable classified taxation.In addition,deduction in individual tax should also be improved in light of the related taxation systems in America and Japan.

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Available abstract

The taxation scope and subject to taxation defined in The Law of the People's Republic of China on Individual Income Tax are based on the concept of inclusive income and taxation on income and with deduction as the core.The author holds that China should gradually adopt comprehensive taxation system,while retaining some reasonable classified taxation.In addition,deduction in individual tax should also be improved in light of the related taxation systems in America and Japan.

Key concepts: International taxation, Scope (computer science), Double taxation, Tax law, China, Income tax, Economics, Subject (documents)

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