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  • 1
    Electronic Resource
    Electronic Resource
    Cambridge : Cambridge University Press
    The @China quarterly 97 (1984), S. 53-67 
    ISSN: 0305-7410
    Source: Cambridge Journals Digital Archives
    Topics: Linguistics and Literary Studies , History , Political Science , Sociology , Economics
    Notes: To encourage economic construction and development, China is considering the reform of her system of taxation, principally the taxing of industrial and commercial enterprises. The aim of such reform is two-fold: to secure more stable revenues for the financing of key projects of national importance and, even more crucial, to try to make the tax system into a means of economic management. The latter has been called the leverage function of taxation.
    Type of Medium: Electronic Resource
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