Shelepova Natalya Vasilevna – (Amur State University)
Ganina Tatiana Nikolaevna – (Amur State University)
The prosperity of any state depends on many factors. The correct conduction of fiscal policy certainly has a significant impact on economic growth. China is the state, which has a positive dynamics of economic development, which supports the chosen management strategy; and the taxation is apart of this management. An income tax is considered an important tax of almost any state. It plays an indispensable role in the budget. This article gives a comparative description of the income tax of the Russian Federation and the People's Republic of China, which will help to understand some of the subtleties of the presented tax, and to answer the following question: "Can the Russian Federation apply the method that China uses to calculate income tax in its tax system, in order to improve the economic growth of the country?»
Tel : +7 495 649 6241
Fax : +7 800 3331538
E-mail : bgscience@idbg.ru
Address : RUSSIA, 101000, Moscow, Myasnitskaya st. 13-2
BIBLIO-GLOBUS Science - one of the leading science publishers in Russia.
Read More