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L'indifférence du droit fiscal à l'égard de la famille en matière d'impôt sur le revenu des personnes physiques en Chine

Abstract : The notion of the family is particularly strong in Chinese society. Paradoxically, tax law remains generally indifferent to the family. The personal income tax is, among existing taxes, the tax that directly affects households in the absence of wealth tax and inheritance and gift taxes. Because of its schedular and analytical nature, the current personal income tax does not take into account the family expenses of the taxpayer, which causes problems of tax injustice more and more unacceptable. A project on reforming this tax is under consideration. Logically, we could expect a personal income tax after reform to take better account of the personal and family circumstances of the taxpayer so that the principle of equality is better respected in tax matters.
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https://hal-amu.archives-ouvertes.fr/hal-03205705
Contributor : Sophie Borghino <>
Submitted on : Thursday, April 22, 2021 - 3:04:08 PM
Last modification on : Friday, April 23, 2021 - 3:28:27 AM

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Banggui Jin. L'indifférence du droit fiscal à l'égard de la famille en matière d'impôt sur le revenu des personnes physiques en Chine. Revue européenne et internationale de droit fiscal, Bruylant, 2018, pp.267-276. ⟨hal-03205705⟩

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