A Study on the Reform of Personal Income Tax in China
- https://doi.org/10.2991/sschd-17.2017.78How to use a DOI?
- Personal Income Tax; Problem; Reform Mentality
In recent years, personal income tax reform has become a hot topic in China's tax reform. Numerous taxation and levy issues result in increasingly prominent social contradictions, which aroused people's strong desire for reform. Based on the status quo of China's personal income tax, this article will research and analyze China's personal income tax deficiencies. At the same time for its shortcomings, accordingly put forward the future reform of personal income tax ideas.
- © 2017, 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/).
Cite this article
TY - CONF AU - Yu-Lian Qiu AU - Zhi-Peng Cong PY - 2017/09 DA - 2017/09 TI - A Study on the Reform of Personal Income Tax in China BT - Proceedings of the 3rd Annual International Conference on Social Science and Contemporary Humanity Development PB - Atlantis Press SP - 408 EP - 413 SN - 2352-5398 UR - https://doi.org/10.2991/sschd-17.2017.78 DO - https://doi.org/10.2991/sschd-17.2017.78 ID - Qiu2017/09 ER -