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Tax Reform In The China Context
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Book Synopsis China's Tax Reform Options by : Trish Fulton
Download or read book China's Tax Reform Options written by Trish Fulton and published by World Scientific. This book was released on 1998-10-30 with total page 485 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Book Synopsis Tax Reform in the China Context by : Nolan Sharkey
Download or read book Tax Reform in the China Context written by Nolan Sharkey and published by . This book was released on 2006 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: Research into the relationships between people and organizations that drive social behaviour and institutions in China has produced some profound findings on the structure of society in China. The network structure of private enterprise and the importance of Guanxi are often highlighted. While some scholars of comparative law have investigated the implications these issues have for legal reform/development in China, too many projects assume that emulation of the laws in developed legal systems is the way forward for China. This ignores the importance of tailoring China's laws to the structure of Chinese society. The debate surrounding the reform of income tax laws in China is no exception with many commentators looking to Western tax laws to solve such severe problems as tax avoidance and low revenue yields. This paper seeks to address some of the issues that arise in applying income tax laws based on those of developed countries to private enterprise in China with a particular focus on the legal design of the income tax unit.
Book Synopsis Tax Administration Reform in China by : John Brondolo
Download or read book Tax Administration Reform in China written by John Brondolo and published by International Monetary Fund. This book was released on 2016-03-17 with total page 67 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Book Synopsis International Taxation in China by : Jinyan Li
Download or read book International Taxation in China written by Jinyan Li and published by . This book was released on 2016 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Rural Tax Reform in China by : Linda Chelan Li
Download or read book Rural Tax Reform in China written by Linda Chelan Li and published by Routledge. This book was released on 2012-03-15 with total page 210 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book examines questions of change and inertia in the context of the longstanding grievances over excessive taxation in rural China. How can some changes be sustained, whilst others cannot? How can a longstanding administrative practice be changed or even terminated, especially when previous attempts at change have failed? Using extensive interview data with local and central bureaucrats, Li's findings highlight the role of parallel developments and agency in the change process, as well as the prevalence of contingency and uncertainty. It also elegantly blends the narrative of the rural tax and administrative reforms with theoretical discussions to deepen our understanding of policy process and institutional change in 21st century China. Despite the authoritarian political system, the Chinese state-in-action which emerges from this book sees actions stemming from both the central and local levels, mediated by strategic design as well as contingency. This book will be of interest to students and scholars of Chinese Studies, political science and policy and development studies.
Book Synopsis Governing Corporate Tax Management by : Chen Zhang
Download or read book Governing Corporate Tax Management written by Chen Zhang and published by Springer Nature. This book was released on 2019-10-04 with total page 186 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book focuses on corporate sector development in the context of transition economies, such as China. In doing so, the book uses quantitative methods to test several hypotheses that are salient to the Chinese economic situation. Topics covered in the book include the relationship between tax management and firm performance, the extent to which a short-term focus on tax management can lead to long-term vulnerabilities, the impact of government ownership on tax management impact, and the link between the co-evolution of marketization and corruption, and institutional change and tax management. With that the book offers rich empirical evidence to examine tax management, firm performance and corruption in a broad context, while permitting comparison between the Chinese experience and the market economies.
Book Synopsis Transformation of the Fiscal and Taxation Systems by : Kang Jia
Download or read book Transformation of the Fiscal and Taxation Systems written by Kang Jia and published by Palgrave Macmillan. This book was released on 2022-02-14 with total page 379 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book elucidates the murky realities of China's taxation system today, and advocates bold plans for change. Theorizing finance and taxation in relation to a national political system, the authors explain the current tangled-up realities of China's creaky, inherited and uneven tax system- and put forward a plan for radical change. This book will be of interest to finance professionals, economists, and scholars of the Chinese economy. The focus is to properly handle the three basic economic and social relations between the government and the market (and the enterprises as the main market entities), between the central and local governments, and between the public power system and the citizens. This book follows the research context of problem orientation – goal orientation - practical operation, and puts forward the ideas, basic goals and paths of fiscal system reform that adapt to the modernization of national governance.
Book Synopsis Making Property Tax Reform Happen in China by : Oecd
Download or read book Making Property Tax Reform Happen in China written by Oecd and published by . This book was released on 2022-02 with total page 156 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis China’s Fiscal Policy by : Gao Peiyong
Download or read book China’s Fiscal Policy written by Gao Peiyong and published by Routledge. This book was released on 2018-05-16 with total page 303 pages. Available in PDF, EPUB and Kindle. Book excerpt: Fiscal policy has always been a primary measure of macroeconomic control. The fiscal revenue and expenditure can influence the operation of the whole economic and social activities by changing the existing GDP distribution pattern, affecting the consumption and investment of enterprises and people, etc. Within the framework of macroeconomic analysis, this book reviews the evolution of China’s fiscal policy, and the main changes China’s economy has experienced since 1990s. To begin with, it makes an empirical research of China’s national debts, including their relationship with macroeconomic regulation and total social demand. Besides, it examines the economic effect mechanism of national debts issuance. Then it focuses on the taxation issues, elucidating the sources of tax revenue growth and the judgments on tax burden. The issue of tax reduction is also covered, especially its complexity in China. Lastly, it provides insights into China’s fiscal tendency, changes of macroeconomic policies, and financial operation in the context of the "New Normal". Scholars and students in economics, finance and Chinese economic studies will be attracted by this book. Also, it will appeal to readers interested in modern Chinese economic history.
Book Synopsis Taxation in Modern China by : Donald J. S. Brean
Download or read book Taxation in Modern China written by Donald J. S. Brean and published by Routledge. This book was released on 2013-10-23 with total page 324 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Book Synopsis China's Fiscal Policy by : Gao Peiyong
Download or read book China's Fiscal Policy written by Gao Peiyong and published by Routledge. This book was released on 2017-07-06 with total page 209 pages. Available in PDF, EPUB and Kindle. Book excerpt: As an important macroeconomic variant, the fiscal revenue and expenditure can influence the operation of the whole economic and social activities by changing the existing GDP distribution pattern, affecting the consumption and investment of enterprises and people, etc. Thus, fiscal policy has always been a primary instrument of macroeconomic regulation. This book imports fiscal policy into the framework of macroeconomic analysis and through the analysis of the former, it unfolds the major changes of China's macroeconomic operation in the past 20 years. This book begins with China's rejoining the General Agreement on Tariffs and Trade (GATT) in the 1990s which enabled China to deepen the reform and join the international market finally. It elaborates on the challenges China's taxation would be confronted with after rejoining the GATT, including the decrease of tax revenue and higher requirements for tax reform. Then this book combs China's fiscal policies under various economic situations chronologically–tax policy under the background of deflation, proactive fiscal policy at the beginning of 21st century, macroeconomic policy options facing a complicated and volatile economy, etc. How to deal with the ¡°new normal¡± of development China's economy has entered is also addressed. This book will appeal to scholars and students of economics and China's economic studies.
Book Synopsis Fiscal Policy in China by : Roy W. Bahl
Download or read book Fiscal Policy in China written by Roy W. Bahl and published by . This book was released on 1999 with total page 278 pages. Available in PDF, EPUB and Kindle. Book excerpt: In this book Professor Roy Bahl traces the history of the 1994 tax reform in China and evaluates its impact. The 1994 reform was the most systematic and comprehensive restructuring of China's revenue system. It covered the country's tax structure, tax administration, central-provincial fiscal relations, and provincial-local fiscal relations. In a concluding chapter, he examines possibilities for continuing taxation reform in China. Only a scholar with Professor Roy Bahl's extensive experience as adviser to developing countries on tax reform could have written a book with such breadth and depth. This book should be required reading for all students of economic development, comparative fiscal systems, or the Chinese economy.
Book Synopsis Tax Reform in Rural China by : Hiroki Takeuchi
Download or read book Tax Reform in Rural China written by Hiroki Takeuchi and published by Cambridge University Press. This book was released on 2014-08-11 with total page 255 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book answers the important question - how does China maintain authoritarian rule while it is committed to market-oriented economic reforms?
Book Synopsis China Tax Reform and WTO Accession Project by : China International Taxation Research Institute
Download or read book China Tax Reform and WTO Accession Project written by China International Taxation Research Institute and published by . This book was released on 2004 with total page 692 pages. Available in PDF, EPUB and Kindle. Book excerpt: The chapter on tax administration and legislative principles addresses the basic concepts that need to be observed in designing effective, equitable and efficient tax reform. The use of taxation as a policy tool and rights and obligations of taxpayers are also dealt with. The chapter on individual income tax provides a conceptual overview of a modern individual income tax system that the authors recommend as the longer-term framework for China's short and medium-term decisions on tax reforms. The chapter on enterprise income tax, taking into account China's intention to modernize the enterprise income tax system and replace the two current laws on enterprise tax with one law, discusses the building blocks of a modern system. The chapter on VAT and business tax develops a VAT design against the background of VAT models and sources of VAT law in other countries and addresses the desirability of VAT and business tax being merged. The chapter on China's WTO accession and tax reform discusses China's WTO-related obligations in the area of taxation.
Book Synopsis State, Market, and Bureau-contracting in Reform China by : Yuen Yuen Ang
Download or read book State, Market, and Bureau-contracting in Reform China written by Yuen Yuen Ang and published by Stanford University. This book was released on 2009 with total page 177 pages. Available in PDF, EPUB and Kindle. Book excerpt: Why and how has China succeeded as a developmental state despite a seemingly rents-ridden bureaucracy? Following conventional wisdom, "Weberian" bureaucracies are an institutional precondition for development, especially in interventionist states like China. However, my research finds that China's fast-growing economy has not been governed by a purely salaried civil service. Instead, Chinese bureaucracies still remain partially prebendal; at every level of government, each office systematically appropriates authority to generate income for itself. My study unravels the paradox of "developmentalism without Weberianness" by illuminating China's unique path of bureaucratic adaptation in the reform era -- labeled as bureau-contracting -- where contracting takes place within the state bureaucracy. In a bureau-contracting structure, the state at each level contracts the tasks of governance to its own bureaucracies, assigning them revenue-making privileges and property rights over income earned in exchange for services rendered. Contrasting previous emphases on the prevalence of illicit corruption in China, my study shows how and why bureaucracies in this context are actually authorized by the state to profit from public office. Specifically, I identify two factors that constrain arbitrary and excessively predatory behavior among Chinese bureaucracies: first, mechanisms of rents management, and second, the mediation of narrow departmental interests by local developmental incentives. In short, I argue that it is the combination of an incentive-compatible fiscal design and increasingly sophisticated instruments of oversight that have sustained an otherwise unorthodox structure of governance in China. In a phrase, bureau-contracting presents a high-powered but opportunistic alternative to the Weberian ideal-type. The Chinese experience suggests that "market-compatible" bureaucratic institutions need not necessarily conform to -- and may even diverge significantly -- from standard Western models, at least at early stages of development. My research draws on interviews with 165 cadres across different regions and governmental sectors, as well as statistical analysis of previously unavailable budget data.
Book Synopsis Removing Tax Barriers to China's Belt and Road Initiative by : Michael Lang
Download or read book Removing Tax Barriers to China's Belt and Road Initiative written by Michael Lang and published by Kluwer Law International. This book was released on 2018-11-28 with total page 360 pages. Available in PDF, EPUB and Kindle. Book excerpt: About this book: Since its announcement in 2013, the Belt and Road Initiative (BRI), also known as the New Silk Road, has gradually gained international recognition. The 'New Silk Road' project has a potential to transform the global flows of trade and investment. It is increasingly recognized that tax has the potential to be a barrier in achieving these goals. The project requires not only extensive investment in infrastructure and transportation but also an acceleration of the internationalization of multinationals and supply chains in Belt and Road countries. The BRI marks a national push by China to increase economic links to Southeast Asia, Central Asia, Russia, the Baltic region (Central and Eastern Europe), Africa and Latin America, which will have major consequences for the way that tax systems interact. What's in this book: Emerging from the research conducted by the WU Global Tax Policy Center in cooperation with several Chinese universities, this book offers fourteen policy-relevant research chapters prepared by international experts on the following issues analysing the tax environment within which the 'New Silk Road' will have to operate: The New Silk Road: Will Tax Be a Facilitator or a Barrier? Neo-BEPS: China's Prescription for International Tax Reform Embodying the Rationality of the Belt & Road Initiative; International Taxation Coordination under China's Belt and Road Strategy; Tax Issues in the Main Belt and Road Countries and Industries of China's Outward Foreign Direct Investment; Preferential Arrangements under Chinese Tax Treaties with Belt and Road Countries and Disputes Regarding Their Applicability; Tax Planning by Going-Global Enterprises for Cross-Border Earnings: Observations Based on Belt and Road Countries; International Taxation Issues under the Belt and Road Initiative: Corporate Income Tax Laws and Tax Treaties; Financial and Tax Operations in the Five Central Asian Countries; The Role of Border-Crossing Procedures in the Transportation of Goods along the New Silk Road; Transfer Pricing Issues Related to the Belt and Road Initiative; Tax Treaties between Belt and Road Countries; VAT Challenges in the Belt and Road Initiative; Global Tax Policy Post-BEPS and the Perils of the Silk Road; and Creating a Positive Tax Climate for Complex Multijurisdictional Investment Projects. Outcomes presented in the book consist of findings presented during Tax Policy Forum on the Belt and Road Initiative held on 12-13 June 2017 in Beijing, jointly organized with Peking University Tax Law Center and the Central University of Finance and Economics, Beijing. How this will help you: The analysis draws upon the expertise of representatives of European and Chinese Universities, which have been working together on these issues. This book will provide policymakers and businesses with a guide on how to deal with those tax issues. It would also facilitate international dialogue that is being currently undertaken.
Book Synopsis Development, Governance, and Real Property Tax in China by : Yilin Hou
Download or read book Development, Governance, and Real Property Tax in China written by Yilin Hou and published by Springer. This book was released on 2018-09-10 with total page 212 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book offers an analysis of China in its muddling through of financial reforms towards adopting a local real property tax. The research is designed to serve dual purposes. First, it is an effort to provide an independent perspective on an urgent public policy under consideration by the Chinese government and to reflect upon this policy’s process, which started over a dozen years ago yet is still in the fermenting stage with no sight of fruition. Additionally, this project is intended to share China’s experience with other developing and transitional countries, so they can discern the difficulties China has faced and understand what may entangle them in the modernization of their taxation systems.
