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كتاب "السياسات الضريبية و آثرها علي الإستثمار الأجنبي المباشر في الصيـن" من تأليف " كامل عاشور " و الذي ركز من خلال هذه الدراسة على الإستثمار الأجنبي في الصيـن .. حَدْثَتْ الصين علي مدي العِقدين الماضيين ، نظامها الضريبي بشكل كبير جداً مثل تقدم الإصلاحات الاجتماعية والاقتصادية نحو اقتصاد السوق الاشتراكي وأصبح السوق الصيني أكثر وأكثر انفتاحاً علي العالم، واختفت معظم آثار الاقتصاد المُخطط مركزياً من النظام الضريبي، بعد الإصلاح الضريبي في 1994 . ولقد أجرت الصين إصلاحات علي الضرائب الرئيسية بها خلال العقدين الأخيرين في ظل الانتقال إلي اقتصاد السوق، لتحسين النظام الضريبي المُطبق متُضمنةً توحيد القوانين الضريبية، وعدالة الأعباء الضريبية، وتبسيط النظام الضريبي، وترشيد نظام اللامركزية، وتوحيد طرق تخصيص الدخل بين السلطات المركزية والسلطات المحلية ، وعلي أية حال؛ هناك المزيد من الحاجة إلي تحسين النظام الضريبي في الصين، ليكون أكثر شفافية واستقراراً وتٌصبح سيادة القانون هي المبدأ الموجِه .
اشترك الان في النشرة الاٍخبارية و ترقب استقبال افضل عروضنا علي بريدك الاٍلكتروني
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