Exploration and Analysis on Development of China's Individual Income Tax

DOI

10.2991/jahp-16.2016.16How to use a DOI?

Keywords

individual income tax; fiscal levy; strategy

Abstract

The individual income tax is one of the important taxes in China's tax system, and compared to western developed countries, current individual income tax system in China has a short history and an incomplete design. By absorbing advanced overseas experiences and referring to individual income tax law, based on fundamental realities of China, the paper preliminarily summarized the development trend of individual income tax system in China and put forward opinion on completion of individual income tax system, so as to make the reform of individual income tax system help the economic reform.

Copyright

© 2016, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Min Luo
PY  - 2016/08
DA  - 2016/08
TI  - Exploration and Analysis on Development of China's Individual Income Tax
BT  - Proceedings of the International Conference on Judicial, Administrative and Humanitarian Problems of State Structures and Economical Subjects (JAHP 2016)
PB  - Atlantis Press
SP  - 69
EP  - 72
SN  - 2352-5398
UR  - https://doi.org/10.2991/jahp-16.2016.16
DO  - 10.2991/jahp-16.2016.16
ID  - Luo2016/08
ER  -