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On The Research Of The Integration Of Income Tax

Posted on:2004-11-05Degree:MasterType:Thesis
Country:ChinaCandidate:L ChenFull Text:PDF
GTID:2156360092491044Subject:National Economics
Abstract/Summary:PDF Full Text Request
Income tax is very important. It has been the main tax category in the tax system in many developed country or area. Among the income tax, the corporation income tax and individual income tax influence each other, and it leads the economic double taxation. The classical income tax leads the loss in fairness and efficiency through comparing the classical income tax with integrated income tax. How to avoid the economic double taxation among the corporation income tax and individual income tax and develop the whole function of tax system is an important topic in the research of tax system in many countries and area. They carried out the integrated income tax system to harmonize these two kinds of taxes. And Taiwan area has carried out the integrated income tax system in 1998. Though deferent method selected by the countries' policy aim, it has avoided the double taxation in some degree and helped to realize the fairness and efficiency of tax.The tax system based on income tax as the main tax category is the medium-term goal in our tax construction. Now, we select the classical income tax and it leads many disadvantages. So the actual tax system must be reformed to avoid the double taxation on investors' earnings. It is very important for the construction of the tax system in mainland China.There are eight kinds of method to carry out the integrated income tax system in theory. We must design and select the scientific formula based on the comparing these method and analyzing the situation of our country.
Keywords/Search Tags:Income Tax, Double Taxation, Fairness, Efficiency, Integration System for Dividend Taxation
PDF Full Text Request
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