DocumentCode
1858939
Title
Notice of Retraction
Local tax reform: Focusing on division of tax categories
Author
Wen Qi
Author_Institution
Sch. of Finance & Taxation, Guangdong Univ. of Bus. Studies, Guangzhou, China
Volume
3
fYear
2011
fDate
13-15 May 2011
Firstpage
457
Lastpage
461
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.
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;
fLanguage
English
Publisher
ieee
Conference_Titel
Business Management and Electronic Information (BMEI), 2011 International Conference on
Conference_Location
Guangzhou
Print_ISBN
978-1-61284-108-3
Type
conf
DOI
10.1109/ICBMEI.2011.5920493
Filename
5920493
Link To Document