title: Ð¡ÑÐ°Ð²Ð½Ð¸ÑÐµÐ»ÑÐ½ÑÐ¹ Ð°Ð½Ð°Ð»Ð¸Ð· ÐÐÐ¤Ð Ð² Ð Ð¾ÑÑÐ¸Ð¸ Ð¸ ÐÐ¸ÑÐ°Ðµ Ð½Ð° ÑÐ¾Ð²ÑÐµÐ¼ÐµÐ½Ð½Ð¾Ð¼ ÑÑÐ°Ð¿Ðµ ÑÐ¸ÑÑÐ¾Ð²Ð¸Ð·Ð°ÑÐ¸Ð¸
title: Ð²ÑÐ¿ÑÑÐºÐ½Ð°Ñ ÐºÐ²Ð°Ð»Ð¸ÑÐ¸ÐºÐ°ÑÐ¸Ð¾Ð½Ð½Ð°Ñ ÑÐ°Ð±Ð¾ÑÐ° Ð¼Ð°Ð³Ð¸ÑÑÑÐ°
titleType: Subtitle
title: Comparative analysis of personal income tax in Russia and China at the current stage of digitalization
Creators: name: Ð¦Ð·Ñ Ð¦Ð·ÑÐ½ÑÑ ÑÐ°
Publisher: name: Ð¡Ð°Ð½ÐºÑ-ÐÐµÑÐµÑÐ±ÑÑÐ³ÑÐºÐ¸Ð¹ Ð¿Ð¾Ð»Ð¸ÑÐµÑÐ½Ð¸ÑÐµÑÐºÐ¸Ð¹ ÑÐ½Ð¸Ð²ÐµÑÑÐ¸ÑÐµÑ ÐÐµÑÑÐ° ÐÐµÐ»Ð¸ÐºÐ¾Ð³Ð¾
Year: 2021
Subjects: Ð¢ÐµÑ Ð½Ð¾Ð»Ð¾Ð³Ð¸Ð¸
Ð½Ð°Ð»Ð¾Ð³Ð¾Ð¾Ð±Ð»Ð¾Ð¶ÐµÐ½Ð¸Ðµ
Ð½Ð°Ð»Ð¾Ð³Ð¾Ð²Ð°Ñ ÑÐ¸ÑÑÐµÐ¼Ð°
ÑÐ¸ÑÑÐ¾Ð²Ð°Ñ ÑÐºÐ¾Ð½Ð¾Ð¼Ð¸ÐºÐ°
ÑÐ¾ÑÑÐ¸Ð¹ÑÐºÐ¾-ÐºÐ¸ÑÐ°Ð¹ÑÐºÐ¾Ðµ ÑÐ¾ÑÑÑÐ´Ð½Ð¸ÑÐµÑÑÐ²Ð¾
ÑÐ¸ÑÑÐ¾Ð²Ð¾Ð¹ ÑÑÐ±Ð»Ñ
ÑÐ¸ÑÑÐ¾Ð²Ð¾Ð¹ ÑÐ°Ð½Ñ
taxation
tax system
digital economy
russia-china cooperation
digital ruble
digital yuan

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description: The aim of the paper is to assess the impact of changing the tax system when applying a nontaxable minimum personal income tax on socio-economic activities. Reforming the traditional tax system usually takes a long time and may lead to actions that are damaging to the economy: for example, increased saving when there is a need to consume. And adaptive taxes can be changed depending on economic trends, goods or services, and the geographical location of a country. In order for the state to save time and at the same time most effectively implement local economic development plans, adaptive taxation systems allow citizens to view the taxation of different regions of the country for different occupations, professions and industries in a timely manner through modern platforms, such as mobile apps. This allows the state to more easily control the direction of migration within the country. The object of the study is the trends in personal income taxation in Russia and China in the comparative phase of digitalization. The subject of the study is the modelling of socio-economic activities. This paper examines the ways of PIT taxation, considers spatial impacts in Russian regions, draws conclusions on the models and makes proposals for scientific novelty.