Title :
Notice of Retraction
Local tax reform: Focusing on division of tax categories
Author_Institution :
Sch. of Finance & Taxation, Guangdong Univ. of Bus. Studies, Guangzhou, China
Abstract :
Notice of Retraction
After careful and considered review of the content of this paper by a duly constituted expert committee, this paper has been found to be in violation of IEEE´s Publication Principles.
We hereby retract the content of this paper. Reasonable effort should be made to remove all past references to this paper.
The presenting author of this paper has the option to appeal this decision by contacting TPII@ieee.org.
Since reformation of tax distribution system was implemented in 1994, theoretical immature and lack of practical experience results in some problems, such as undue proportion of sharing taxes, uncertainty about main local taxes, and small-scale revenue of local government concerning tax division. This article follows the principles of tax division between central and local taxes, and further divides and sets local taxes scientifically and reasonably.
Keywords :
local government; taxation; local government; local tax reform; small-scale revenue; tax category division; tax distribution system; tax sharing; Buildings; Economics; Finance; Local government; Maintenance engineering; basic principles; local tax; tax division;
Conference_Titel :
Business Management and Electronic Information (BMEI), 2011 International Conference on
Conference_Location :
Guangzhou
Print_ISBN :
978-1-61284-108-3
DOI :
10.1109/ICBMEI.2011.5920493
