Research on Tax Management of Income Earned in China

Author: Deng Yuanjun
Publisher:
Publish Date: 2006-01-01
Features: This book clearly proposes the three principles of fiscal, efficiency, and fairness in tax management, and conducts a specialized study on the fiscal principle of income tax. It summarizes the implementation mechanisms of the fiscal principle into four categories: full mechanism, flexible mechanism, stable mechanism, and tax administration mechanism. Additionally, it analyzes the income and substitution effects of income tax and examines the impact of income tax on labor supply.