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【With the same tag:【纳税调整权】 Found 1 articles】
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| D912.29
Evasion of Individual Income Tax Obligation and Its Regulation
Ye Shan
The occurrence of individual income tax liability depends on whether there are taxable facts in line with the statutory tax elements. If the taxpayer tries to avoid the individual income t...
First published at: Oct 20, 2020
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ESI
doi:
10.16538/j.cnki.jsufe.2020.05.009
Journal of Shanghai University of Finance and Economics
, Vol. 22, Issue 05
, pp. 124 - 137
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