Some Urgent Problems Awaiting Solution in the Fiscal Reform
1. >i>The division of revenue retains the old pattern in accordance with the subordinate relationship between enterprises and their competent authorities.>/i> The fundamental principle of the tax division system is that revenue is divided by tax categories, namely, central regular revenue, local (provincial, municipal, and county) regular revenue, and revenue shared between central and local governments. At present, however, the division of enterprise income tax [>i>qiye suode shui>/i>] and part of the circulation tax [>i>liuzhuan shui>/i>] in the electric, metallurgical, postal, and telecommunication industries and banking are based on the subordinate relationship between enterprises and their competent authorities. This is actually a practice of the planned economy and is not suitable for the development of a socialist market economy.
If you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.
As the access to this document is restricted, you may want to look for a different version under "Related research" (further below) or search for a different version of it.
Volume (Year): 29 (1996)
Issue (Month): 4 (July)
|Contact details of provider:|| Web page: http://mesharpe.metapress.com/link.asp?target=journal&id=110901|
When requesting a correction, please mention this item's handle: RePEc:mes:chinec:v:29:y:1996:i:4:p:61-65. See general information about how to correct material in RePEc.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Chris Nguyen)
If references are entirely missing, you can add them using this form.