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【With the same tag:【income tax reform】 Found 2 articles】 /Page Order by: Asce Desc

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| F270

Business Group, Income Tax Reform and Corporate Real Earnings Management

Hu Zhiying, Sun Li

This paper analyzes the differences in earnings management between business and non-business groups in one year after the enforcement of Reform of Income Tax Act in 2007. It finds that fac...

First published at: Apr 01, 2017

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doi:10.16538/j.cnki.fem.2017.04.003

Foreign Economics & Management, Vol. 39, Issue 04, pp. 25 - 40

| DF432

The Procedure Law Path to Fringe Benefit Tax: Focus on the Introduction of TFN for Individual Taxpayers by Amendment of Law of Tax Administration

Chen Shaoying, Wang Yixiao

Fringe benefits provided by Law of Private Income Tax（PIT）belong to the item of income from wages and salaries. However, fringe benefit tax is not feasible because of the difficulty of c...

First published at: Jun 01, 2017

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doi:10.16538/j.cnki.jsufe.2017.03.010

Journal of Shanghai University of Finance and Economics, Vol. 19, Issue 03, pp. 109 - 118

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