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- W2386239075 abstract "Individual income tax is an effective and direct method to adjust income distribution.Though the new edition of Law of Individual Income Tax has already been implemented on 1st March 2008,yet there are still existing voices about the standard of individual taxation.Adopting the study method from law and economics,this paper tries to explore current problems about the deduction standard of individual income tax from various concerned aspects,including statistic data and concept,practical Chinese urban family expenses,property right and the understanding about constitution.The final policy-related suggestion put forward is the deduction standard should be increased to 8000 RMB,hoping to further perfect the law of individual income tax." @default.
- W2386239075 created "2016-06-24" @default.
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- W2386239075 date "2011-01-01" @default.
- W2386239075 modified "2023-09-23" @default.
- W2386239075 title "Research on the Individual Income Tax of China——Based on Law and Economics" @default.
- W2386239075 hasPublicationYear "2011" @default.
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