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The Tax System In The Peoples Republic Of China
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Book Synopsis People’s Republic of China by : International Monetary Fund. Fiscal Affairs Dept.
Download or read book People’s Republic of China written by International Monetary Fund. Fiscal Affairs Dept. and published by International Monetary Fund. This book was released on 2018-03-28 with total page 47 pages. Available in PDF, EPUB and Kindle. Book excerpt: This Technical Assistance report presents an international perspective on the employment impact of tax policy, and develops recommendations considering the background in the People’s Republic of China. This report discusses the impact of tax policy including social security contributions on employment in China that covers both the taxation of employed labor and small- and medium-sized enterprises. The findings draw on economic theory, international experiences, as well as discussions with Chinese authorities during a workshop in Yangzhou and meetings in Beijing. The personal income tax on wages is low, but the tax wedge, which includes social security contributions, is high and follows an unsteady pattern, rising, falling, and again rising. The taxation of labor differs strongly by type and location of employment. The schedular system of the personal income tax means that labor taxes differ depending on the category into which income falls. Small businesses are offered some simplifications but are likely to still face disproportionally greater compliance costs.
Book Synopsis The Tax System in the People's Republic of China by : A. I. Chekhutov
Download or read book The Tax System in the People's Republic of China written by A. I. Chekhutov and published by . This book was released on 1970 with total page 204 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis People’s Republic of China by : International Monetary Fund. Fiscal Affairs Dept.
Download or read book People’s Republic of China written by International Monetary Fund. Fiscal Affairs Dept. and published by International Monetary Fund. This book was released on 2018-03-28 with total page 47 pages. Available in PDF, EPUB and Kindle. Book excerpt: This Technical Assistance report presents an international perspective on the employment impact of tax policy, and develops recommendations considering the background in the People’s Republic of China. This report discusses the impact of tax policy including social security contributions on employment in China that covers both the taxation of employed labor and small- and medium-sized enterprises. The findings draw on economic theory, international experiences, as well as discussions with Chinese authorities during a workshop in Yangzhou and meetings in Beijing. The personal income tax on wages is low, but the tax wedge, which includes social security contributions, is high and follows an unsteady pattern, rising, falling, and again rising. The taxation of labor differs strongly by type and location of employment. The schedular system of the personal income tax means that labor taxes differ depending on the category into which income falls. Small businesses are offered some simplifications but are likely to still face disproportionally greater compliance costs.
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 Chinese Tax Law and International Treaties by : Lorenzo Riccardi
Download or read book Chinese Tax Law and International Treaties written by Lorenzo Riccardi and published by Springer Science & Business Media. This book was released on 2013-05-30 with total page 278 pages. Available in PDF, EPUB and Kindle. Book excerpt: The People’s Republic of China’s tax policies and international obligations are as multifaceted and dynamic as they are complex, developing closely with the nation’s rise to the world’s fastest-growing major economy. Today, after decades of reform and the entry into the World Trade Organization, China has developed regulatory systems that enable it to provide stable administration, including a tax structure. China’s main tax reform can be attributed to the enactment of the Enterprise Income Tax Law, which came into effect on January 1, 2008. Chinese tax regulations include direct taxes, indirect taxes, other taxes, and custom duties and from a collection point of view, China’s tax administration adopts a very devolved system, with revenue collected and shared between different levels of government in accordance with contracts between the different levels of the tax administration system. With respect to international treaties, China has established a network of bilateral tax treaties and regional free trade agreements. This publication describes in detail China’s complex tax system and policies, as well as major bilateral treaties in which China has entered into using country-by-country analysis. Lorenzo Riccardi is Tax Advisor and Certified Public Accountant specialized in international taxation. He is based in Shanghai, where he focuses on business and tax law, assisting foreign investments in East Asia. He is an auditor and an advisor for several corporate groups and he is partner and Head of Tax of the consulting firm GWA, specializing in emerging markets.
Book Synopsis The Tax Structure of the People's Republic of China by : Richard D. Pomp
Download or read book The Tax Structure of the People's Republic of China written by Richard D. Pomp and published by . This book was released on 2017 with total page 23 pages. Available in PDF, EPUB and Kindle. Book excerpt: In the summer of 1979, a month-long seminar on taxation sponsored by Harvard Law School's International Tax Program took place in the People's Republic of China. Due to limited foreign investment, China was not required to consider the applicability of its domestic tax laws to foreigners. The expected increase in foreign investment after the passage of the 1979 Joint Venture Law will require changes to the existing tax structure. Currently, nine taxes exist in China. While an increase in foreign investment will lead to new taxes, some of the existing taxes may apply to foreigners.This article examines the income tax and the consolidated industrial and commercial tax, which are most relevant to foreigners. Part I examines the industrial and commercial income tax. This section describes this tax's taxpayers and taxable activities, tax base, tax rates, payment and collection procedures, violations and penalties, and implications for foreign businesses. Section II explains the consolidated industrial and commercial tax, and describes various aspects of the tax and its implications for foreign businesses. Part III concludes by speculating that the United States may enter into an OECD-type treaty with China if it adopts a modern corporate income tax similar to the corporate income tax systems of socialist countries in Eastern Europe.
Book Synopsis An Economic Evaluation of Tax System of the People's Republic of China by : Yutong Zhang
Download or read book An Economic Evaluation of Tax System of the People's Republic of China written by Yutong Zhang and published by . This book was released on 2012 with total page 69 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis The Tax System of the People's Republic of China - a Short Survey by : Eugen Jehle
Download or read book The Tax System of the People's Republic of China - a Short Survey written by Eugen Jehle and published by . This book was released on 1982 with total page 5 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis An Introduction to China's Taxation by : Yang Hong
Download or read book An Introduction to China's Taxation written by Yang Hong and published by . This book was released on 2013 with total page 404 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Book Synopsis Corporate and Individual Taxation in the People's Republic of China by : Timothy A. Gelatt
Download or read book Corporate and Individual Taxation in the People's Republic of China written by Timothy A. Gelatt and published by Longman Publishing Group. This book was released on 1987 with total page 136 pages. Available in PDF, EPUB and Kindle. Book excerpt: Updated edition of report on the income tax regime in China applicable to foreign investors with reference to sales tax and import duties. The law is stated as of September 1986.
Book Synopsis China Tax Guide by : Michael J. Moser
Download or read book China Tax Guide written by Michael J. Moser and published by . This book was released on 1999 with total page 436 pages. Available in PDF, EPUB and Kindle. Book excerpt: Since 1991, when the People's Republic of China substantially revamped its tax regime applicable to foreign companies and foreign investment enterprises, China's tax laws have been growing in complexity every year. This new, expanded edition of the China Tax Guide has been fully updated to take account of what is now a unified tax structure for equity joint ventures.
Book Synopsis Taxation in the People's Republic of China by : Jinyan Li
Download or read book Taxation in the People's Republic of China written by Jinyan Li and published by Praeger. This book was released on 1991-06-30 with total page 216 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Download or read book Taxation in China written by Zuo Liu and published by . This book was released on 2006 with total page 670 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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
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 Law and Regulations of the People's Republic of China by :
Download or read book Law and Regulations of the People's Republic of China written by and published by 中国法制出版社. This book was released on with total page 1074 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Tax Policy and Tax Reform in the People's Republic of China by :
Download or read book Tax Policy and Tax Reform in the People's Republic of China written by and published by . This book was released on with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Individual Income Tax Law of the People's Republic of China by :
Download or read book Individual Income Tax Law of the People's Republic of China written by and published by . This book was released on with total page 44 pages. Available in PDF, EPUB and Kindle. Book excerpt:
