Analysis on Tax Planning of Comprehensive Income Under the New Tax Law

DOI

10.2991/jahp-19.2019.134How to use a DOI?

Keywords

new tax method; comprehensive income; planning ideas

Abstract

China's new tax law was passed on August 31, 2018, and will take effect on January 1, 2019. The new tax law will make small and comprehensive taxation on wages, salary income, labor remuneration income, remuneration income and royalties, and realize the transformation of China's individual tax system from the classification tax system to the comprehensive and classified tax system, a landmark reform of the comprehensive tax system. In this context, it is particularly important to comprehensively analyze the relevant tax-related provisions of comprehensive income and propose corresponding planning ideas.

Copyright

© 2019, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Qing Xu
PY  - 2019/09
DA  - 2019/09
TI  - Analysis on Tax Planning of Comprehensive Income Under the New Tax Law
BT  - Proceedings of the 4th International Conference on Economy, Judicature, Administration and Humanitarian Projects (JAHP 2019)
PB  - Atlantis Press
SP  - 656
EP  - 662
SN  - 2352-5428
UR  - https://doi.org/10.2991/jahp-19.2019.134
DO  - 10.2991/jahp-19.2019.134
ID  - Xu2019/09
ER  -