Proceedings of the 3rd Annual International Conference on Social Science and Contemporary Humanity Development

A Study on the Reform of Personal Income Tax in China

Authors
Yu-Lian Qiu, Zhi-Peng Cong
Corresponding Author
Yu-Lian Qiu
Available Online September 2017.
DOI
https://doi.org/10.2991/sschd-17.2017.78How to use a DOI?
Keywords
Personal Income Tax; Problem; Reform Mentality
Abstract

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.

Copyright
© 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/).

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Volume Title
Proceedings of the 3rd Annual International Conference on Social Science and Contemporary Humanity Development
Series
Advances in Social Science, Education and Humanities Research
Publication Date
September 2017
ISBN
978-94-6252-401-9
ISSN
2352-5398
DOI
https://doi.org/10.2991/sschd-17.2017.78How to use a DOI?
Copyright
© 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  -