Research on the Embodiment and Protection of Workers’ Rights and Interests in the New Individual Income Tax Law of The P.R.C.

DOI

10.2991/assehr.k.210121.074How to use a DOI?

Keywords

Workers’ rights and interests, New tax law, Individual income tax, Taxable income

Abstract

The Individual Income Tax Law of the People’s Republic of China (“the new Tax Law”), which was formally implemented on January 1, 2019, protects the workers’ rights and interests in the calculation methods and design ideas of individual income tax. This paper will try to analyze concretely how to protect the workers’ rights and interests in the aspects of calculation methods and design ideas of the new tax law, especially in the collection of comprehensive labor income tax and the adjustment of comprehensive income tax rate.

Copyright

© 2021, 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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TY  - CONF
AU  - Xin Luo
PY  - 2021
DA  - 2021/01/23
TI  - Research on the Embodiment and Protection of Workers’ Rights and Interests in the New Individual Income Tax Law of The P.R.C.
BT  - Proceedings of the 6th Annual International Conference on Social Science and Contemporary Humanity Development (SSCHD 2020)
PB  - Atlantis Press
SP  - 353
EP  - 357
SN  - 2352-5398
UR  - https://doi.org/10.2991/assehr.k.210121.074
DO  - 10.2991/assehr.k.210121.074
ID  - Luo2021
ER  -