Record Details

A Study on Improving the Expense Deduction System of Individual Income Tax Law in China

Advances in Applied Economics and Finance

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Field Value
 
Title A Study on Improving the Expense Deduction System of Individual Income Tax Law in China
 
Creator ying, zhao; University of Shanghai for Science and Technology
 
Subject Individual Income Tax; Expense Deduction System; Tax Fairness
 
Description Although economy of China has a sustained and stable growth, income gap between individuals is aggravating. This is not only unfavorable to the realization of harmonious society, but also influences the healthy and sustainable development of China’s economy. As an important tax to adjust income distribution, individual income tax own dual function of raising fiscal revenue and adjusting income distribution. The expense deduction standard is an indispensable part of the individual income tax; it will directly affect the amount of taxable income of taxpayer. This paper analyzes existing problems in the expense deduction system in China. And the writer puts forward some advices about how to perfect the expense deduction system of the present individual income tax on the basis of realistic conditions of China, so as to promote healthy development of individual income tax.
 
Publisher World Science Publisher
 
Contributor —
 
Date 2014-10-30
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
—
 
Format application/pdf
 
Identifier http://worldsciencepublisher.org/journals/index.php/AAEF/article/view/1119
 
Source Advances in Applied Economics and Finance; Vol 4, No 3 (2014); 721-724
2167-6348
 
Language eng
 
Relation http://worldsciencepublisher.org/journals/index.php/AAEF/article/view/1119/1194
 
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