Tax Administration Reform in China
Tax Administration Reform in China

Author: John Brondolo

Publisher: International Monetary Fund

Published: 2016-03-17

Total Pages: 67

ISBN-13: 1475523610

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Tax administration improvements have contributed significantly to a doubling of China’s tax-to-GDP ratio and the substantial reduction in taxpayers’ compliance costs since the mid-1990s. This paper describes the key features of China’s tax administration and their evolution over the last 20 years. It also identifes emerging challenges to the tax system and areas where further tax administration improvements are needed to sustain tax revenue and reduce taxpayers’ compliance costs in the future.

Improving the Tax System amid the Rule-of-Law China
Improving the Tax System amid the Rule-of-Law China

Author: Qiao Wang

Publisher: Springer Nature

Published: 2022-02-16

Total Pages: 281

ISBN-13: 9811670331

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​This book discusses China’s tax system, presenting a comprehensive and systematic research based on a multidisciplinary approach involving economics, finance, political science, sociology, law, public administration, history, and econometrics.With China moving toward the rule of law, this book proposes reforms to the tax laws and the stratified governance with a view to achieving tax neutrality, law-based taxation, tax equality and tax burden stability. It focuses on clarifying the implications, extension, nature, and features of a law-based tax system as well as the logical relationships between the optimization of the tax system structure, modern governance, law-based tax administration, as well as the tax-sharing system of tax collection and the rule of tax law. It suggests that optimizing the tax structure, reforming the tax-sharing system, improving local taxes, and restructuring the tax collection and management system will push China's tax system toward sound design and rule of law.This book is intended for scholars specializing in China’s tax system and general readers interested in China’s economy.

China's Tax Reform Options
China's Tax Reform Options

Author: Trish Fulton

Publisher: World Scientific

Published: 1998

Total Pages: 485

ISBN-13: 9810234473

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Selected papers presented at the International Symposium on Reform of the Chinese Tax System, held at the University of Western Ontario, in London, Canada, in Aug. 1996.

Governing and Ruling
Governing and Ruling

Author: Changdong Zhang

Publisher: University of Michigan Press

Published: 2021-10-27

Total Pages: 350

ISBN-13: 0472055011

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Studies how the Chinese Communist Party uses and reforms its taxation institution to promote economic growth and governance quality while limits the emerging capitalists' political demand

An Introduction to China's Taxation
An Introduction to China's Taxation

Author: Yang Hong

Publisher:

Published: 2013

Total Pages: 404

ISBN-13:

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This excellent introductory book, tailor-made for executives, practitioners and professionals who want to understand the tax system of China aims to provide a comprehensive explanation and analysis covering the latest changes in China's tax system.

Taxation in China
Taxation in China

Author: Zuo Liu

Publisher:

Published: 2006

Total Pages: 670

ISBN-13:

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This book is a comprehensive guide to China's Taxation system and its development. Based on the current Chinese Tax legislation promulgated by the various state bodies, namely, the National People's Congress, the State Council, the Ministry of Finance, the State Administration of Taxation, the General Administration of Customs and Tariff, and the Classification Committee of the State Council, the author introduces China's current Tax system by going into the history of each Tax and its subsequent development, highlighting the role of the Taxpayer and organizations in the Tax structure. To help explain these Taxes, examples are used to show how the computation is derived.Taxation administration officials, university and college management professionals, teachers, university students, Taxation researchers, specialists in China Taxation, organizations and individuals who intend to do business in China, and anyone interested in the Chinese Taxation system.Also available in the Gale Virtual Reference Library (eBook).eBook pricing varies according to the size of your institution. Please contact us for details.eBook ISBN-13: 9789814253604Available Now

The Administrative Foundations of the Chinese Fiscal State
The Administrative Foundations of the Chinese Fiscal State

Author: Wei Cui

Publisher: Cambridge University Press

Published: 2022-03-31

Total Pages: 303

ISBN-13: 1108865054

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On subjects ranging from trade to democratization, there has lately been a wave of laments about China's development belying Western expectations. Yet these disappointments often come with misunderstandings of the very institutions that China was expected to adopt. Chinese taxation offers a sharp illustration. When China introduced a tax system suited for the market economy, it fully intended tax collection to rely on self-assessment, audits, and the rule of law. But this Western approach was quickly jettisoned in favour of one that emphasized monitoring of taxpayers and ex ante interventions, at the expense of deterrence and truthful reporting norms. The Chinese approach surprisingly matches recommendations made by recent economic scholarship on tax compliance and state capacity. China's massive but little-known explorations in taxation highlight the distinct types of modern state capacity, and raise challenging questions about the future of taxation and the superiority of institutions based on rule of law.

Taxation in Modern China
Taxation in Modern China

Author: Donald J. S. Brean

Publisher: Routledge

Published: 2013-10-23

Total Pages: 321

ISBN-13: 1136678859

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Taxation in Modern China is concerned with tax and public financial issues arising in China's economic transition. The contributors, among the leading authorities on public finance, transitional economics and policy reform in China, direct attention to the largest and most comprehensive fiscal reform program in modern history. The essays collected here cover the main institutional, intergovernmental and industrial issues and address the long-term challenges facing China as well as transitional changes.