Taxation In Modern China PDF Download
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Author | : Donald J. S. Brean |
Publisher | : Routledge |
Total Pages | : 324 |
Release | : 2013-10-23 |
Genre | : Business & Economics |
ISBN | : 1136678921 |
Download Taxation in Modern China Book in PDF, ePub and Kindle
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.
Author | : Thomas P. Bernstein |
Publisher | : Cambridge University Press |
Total Pages | : 306 |
Release | : 2003-03-27 |
Genre | : Business & Economics |
ISBN | : 9780521813181 |
Download Taxation Without Representation in Contemporary Rural China Book in PDF, ePub and Kindle
This book provides the first, in-depth English study of the tax burden problems farmers face in China.
Author | : Trish Fulton |
Publisher | : World Scientific |
Total Pages | : 485 |
Release | : 1998-10-30 |
Genre | : Business & Economics |
ISBN | : 9814496243 |
Download China's Tax Reform Options Book in PDF, ePub and Kindle
China is now facing the challenge of designing and carrying out new reforms of its taxation system. This book covers a wide range of topics critical to China's future tax reform. Several prominent scholars and government officials have contributed papers which range from general tax issues to specific problem areas in tax policy design, implementation and legislation in China. The collaborative efforts between the Chinese and foreign scholars combine first hand knowledge of the current situation of China's tax reform with modern economic theory and methodology, and highlight key issues which are the focus of research on China's tax system today. Several papers also examine the linkages between tax reform and reforms in other areas in China, such as monetary and housing reforms, thus giving a more complete picture of the task ahead.
Author | : Qiao Wang |
Publisher | : Springer Nature |
Total Pages | : 281 |
Release | : 2022-02-16 |
Genre | : Law |
ISBN | : 9811670331 |
Download Improving the Tax System amid the Rule-of-Law China Book in PDF, ePub and Kindle
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.
Author | : John Brondolo |
Publisher | : International Monetary Fund |
Total Pages | : |
Release | : 2016-03-17 |
Genre | : Business & Economics |
ISBN | : 1484301110 |
Download Tax Administration Reform in China Book in PDF, ePub and Kindle
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.
Author | : Wei Cui |
Publisher | : Cambridge University Press |
Total Pages | : 303 |
Release | : 2022-03-31 |
Genre | : Law |
ISBN | : 1108865054 |
Download The Administrative Foundations of the Chinese Fiscal State Book in PDF, ePub and Kindle
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.
Author | : Shao-Kwan Chen |
Publisher | : |
Total Pages | : 144 |
Release | : 1914 |
Genre | : China |
ISBN | : |
Download The System of Taxation in China in the Tsing Dynasty, 1644-1911 Book in PDF, ePub and Kindle
Author | : Wenkai He |
Publisher | : Harvard University Press |
Total Pages | : 326 |
Release | : 2013-03-01 |
Genre | : Business & Economics |
ISBN | : 0674074637 |
Download Paths toward the Modern Fiscal State Book in PDF, ePub and Kindle
Wenkai He shows why England and Japan, facing crises in public finance, developed the tools and institutions of a modern fiscal state, while China, facing similar circumstances, did not. He’s explanation for China’s failure at a critical moment illuminates one of the most important but least understood transformations of the modern world.
Author | : Changdong Zhang |
Publisher | : University of Michigan Press |
Total Pages | : 350 |
Release | : 2021-10-27 |
Genre | : Political Science |
ISBN | : 0472129406 |
Download Governing and Ruling Book in PDF, ePub and Kindle
Rapid social economic changes, the transition from a planned economy to a market economy, or even economic liberalization can lead to political instability and the collapse of authoritarian regimes. Despite experiencing all of these unprecedented changes in the past forty years, China under the Chinese Communist Party’s leadership has so far successfully transformed and improved both its governance capacity and its ruling capacity. Governing and Ruling addresses this regime resilience puzzle by examining the political logic of its taxation system, especially the ways in which taxation helps China handle three governance problems: maneuvering social control, improving agent discipline, and eliciting cooperation. Changdong Zhang argues that a taxation system plays an important role in sustaining authoritarian rule, in China and elsewhere, by combining co-optation and repression functions. The book collects valuable firsthand and secondhand data; studies China’s taxation system, intergovernmental fiscal relationships, composition of fiscal revenue sources, and tax administration; and discusses how each dimension influences the three governance problems.
Author | : Jinyan Li |
Publisher | : Praeger |
Total Pages | : 216 |
Release | : 1991-06-30 |
Genre | : Business & Economics |
ISBN | : |
Download Taxation in the People's Republic of China Book in PDF, ePub and Kindle
Although considerable information about China's tax policies on foreign investment have been made available in the West, this book is the first to provide a comprehensive treatment of China's domestic system of taxation. It offers an authoritative analysis of each type of taxation and the tax system as a whole, within the broader context of the nation's economic and fiscal structure. Written by one of the foremost authorities on the subject, it benefits from the author's access to important Chinese materials as well as personal contacts with Chinese government officials and Western lawyers and businessmen working in China. Tracing the evolution of taxation in China from the early feudal period to the present, the author reviews the long history of various forms of taxation, some of which have been in existence for thousands of years. Jinyan Li next looks at the use of taxation as an instrument of the socialist economy in the years immediately following the Communist revolution, during the period of closed central planning, and in the recent movement toward an open market economy. Current tax policy is analyzed in six chapters, each dealing with a specific form of taxation. Throughout the book, the author explores the relationship of tax policy to other aspects of the Chinese economy, including economic planning, price and wage policies, the state budget and financial system, and government policies regarding property ownership and private enterprise. This book will be an important information source for scholars, students, and tax lawyers concerned with socialist fiscal policy and China's current economic reforms.