Analysis on Tax Planning of Comprehensive Income Under the New Tax Law
- Qing Xu
- Corresponding Author
- Qing Xu
Available Online September 2019.
- https://doi.org/10.2991/jahp-19.2019.134How to use a DOI?
- new tax method; comprehensive income; planning ideas
- China's new tax law was passed on August 31, 2018, and will take effect on January 1, 2019. The new tax law will make small and comprehensive taxation on wages, salary income, labor remuneration income, remuneration income and royalties, and realize the transformation of China's individual tax system from the classification tax system to the comprehensive and classified tax system, a landmark reform of the comprehensive tax system. In this context, it is particularly important to comprehensively analyze the relevant tax-related provisions of comprehensive income and propose corresponding planning ideas.
- Open Access
- This is an open access article distributed under the CC BY-NC license.
Cite this article
TY - CONF AU - Qing Xu PY - 2019/09 DA - 2019/09 TI - Analysis on Tax Planning of Comprehensive Income Under the New Tax Law BT - The 4th International Conference on Economy, Judicature, Administration and Humanitarian Projects (JAHP 2019) PB - Atlantis Press SN - 2352-5428 UR - https://doi.org/10.2991/jahp-19.2019.134 DO - https://doi.org/10.2991/jahp-19.2019.134 ID - Xu2019/09 ER -