Articles with the same tag -- Department of Academic Journals, SUFE

Home > Same Tag Articles

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

Select all: Export Citations as: For

| 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

View: HTML | PDF | Download PDF(1511.3 KB) | ESI

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

View: HTML | PDF | Download PDF(2110.6 KB) | ESI

doi:10.16538/j.cnki.jsufe.2017.03.010

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

Submission

Peer Review

Editorial

Search

Journal of Finance and Economics

Foreign Economics & Management

Journal of Shanghai University of Finance and Economics

Journals | Articles | Submission | Subscribe | Contact us

Copyright 2025 © Department of Academic Journals, SUFE No. 321 Guoding Rd, Shanghai, China P.O: 200433