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- Ż 6 (25), - 2014
http://naukovedenie.ru publishing@naukovedenie.ru
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1
http://naukovedenie.ru 148EVN614
- Ż 6 (25), - 2014
http://naukovedenie.ru publishing@naukovedenie.ru
1
http://naukovedenie.ru 148EVN614
336.225.6
24 , 1
:
E-mail: pospelova_post@mail.ru
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Abstract
Pospelova Elena Borisovna
IFNS No. 24
Russia, Moscow
E-mail: pospelova_post@mail.ru
The modern tax system of China: taxes on income and on property of natural persons
The Chinese economy is the fastest growing in the world; her growth reached about 10% over the last 30 years. Today, China is a space and nuclear power, which to 2020 year cost would come out on top in the world, edging out United States. The country is a leader in the production of many kinds of industrial products, especially light industry and the automotive industry. The country also has more than 50% of the world's currency. Taxation is an integral part of the economy of any country in the world. From the State leads the tax policy and economic development in General. Relationship of economic and tax systems is clear: the tax burden is an important component of the investment climate of the State, forming the basis for economic growth. The reform of the economic system of China has led to success, attracting the attention of the world. The article is a making available to the reader of the reform of China's tax system and the improvement, both in General and in terms of tax and.
Keywords: People's Republic of China Constitution; reform of the economic system; the objectives and requirements of the reform; the tax system; fiscal system and the tax system; the main types of taxes in China; Central and local administration of taxes; personal income tax; real estate tax; land tax; land value increment tax; vehicle purchase tax; the tax on vehicles and vessels.
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