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On the tax model to adapt to China's market economic conditions
Author: WuJieZuo
Tutor: ZhangShaoZuo
School: Central China Normal University
Course: Political Economics
Keywords: Market economy Tax system Tax model International practice
CLC: F812.42
Type: Master's thesis
Year: 2000
Downloads: 96
Quote: 0
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Abstract
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Modern market economy conditions , Governments are all tax means to adjust the allocation of resources and the distribution of income and promoting social and economic stability and development , but in the real world , the development of the tax system due to many factors , the inevitable limitations . This article will discuss the contemporary international tax model types, characteristics and problems in our tax system and explore how to build the new tax model to adapt to the market economy in China , in order to improve our tax system , make it better to promote the further development of China 's market economy . The article proposed tax model in China can not be divorced from the objective reality of our current copy copy the practices of other countries , but should be geared to the 21st century , combined with China's national conditions , and the experience of other countries to follow international practice of taxation to clean rectifying government tax fees, establish a standard , efficient , fair and the financial system as a guarantee of the rule of law , vigorously improve the indirect tax system , and the same time, strengthen the management level of direct taxes and propaganda , the two mutual coordination and cooperation, complementary advantages , to promote the establishment of the market economy system and keep the sustained and healthy development of national economy .
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CLC: > Economic > Fiscal, monetary > Finance, the state's financial > China's financial > Financial income and expenditure > Tax
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