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Circular on Rectifying the Policy of First Levying and Then Rebating Taxes Formulated by Local Authorities Without Authorization.
- Source :
-
Chinese Law & Government . Mar/Apr2004, Vol. 37 Issue 2, p89-90. 2p. - Publication Year :
- 2004
-
Abstract
- Presents a circular on rectifying the policy of first levying and then rebating taxes formulated by local authorities without authorization in China. Effects of the tax reform implemented in 1994; Perseverance in governing the nation by law and exercising government by law; Concentration of the managerial authority over taxes at the central government.
- Subjects :
- *CIRCULAR data
*TAX rebates
*TAX reform
*TAX administration & procedure
*TAX laws
Subjects
Details
- Language :
- English
- ISSN :
- 00094609
- Volume :
- 37
- Issue :
- 2
- Database :
- Academic Search Index
- Journal :
- Chinese Law & Government
- Publication Type :
- Academic Journal
- Accession number :
- 14619870
- Full Text :
- https://doi.org/10.1080/00094609.2004.11036386