Font Size: a A A

Comparison And Reference Of Individual Income Tax Between Laos And China

Posted on:2020-01-27Degree:MasterType:Thesis
Country:ChinaCandidate:T ChenFull Text:PDF
GTID:2439330572974691Subject:Public Finance
Abstract/Summary:PDF Full Text Request
There are many problems with Laos’ personal income tax system,and it is necessary to proceed from the actual situation to improve and perfect the existing system.Laos and China have similar social properties and social backgrounds for development.Therefore,the reform of the individual income tax system in Laos can learn a lot from China’s tax reform.The same social nature makes Laos and China have the same value pursuits and concerns regarding the original intention of individual income tax.Firstly,this paper sorts out the research background and relevant literature,and sorts out the connotation and related theories of individual income tax in Laos and China.Secondly,the author compares the individual income tax model,tax object,exemption amount,tax rate,calculation method and collection and management system between Laos and China,and finds out the shortcomings of individual income tax in Laos.At last,the author puts forward the aspects that we need to learn from China to reform the individual income tax in Laos.Improving the method of expense deduction;Improve the design of individual income tax;To implement the method of coexistence of progressive and proportional tax rates;The system of combining withholding and withholding with self-declaration shall be implemented.
Keywords/Search Tags:Laos, China, personal income tax, comparison, reference
PDF Full Text Request
Related items