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

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| F810.42

Personal Income Tax Reform, Income Inequality and Social Welfare

Wang Kaifeng, Wu Chaolin

In 2018, China’s personal income tax system ushered in the seventh reform after its introduction in 1980. In this reform, tax exemption and tax rate table are still the main adjustment ob...

First published at: Jan 03, 2021

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doi:10.16538/j.cnki.jfe.20190917.101

Journal of Finance and Economics, Vol. 47, Issue 01, pp. 18 - 31

| 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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