Download Full eBooks in PDF
China S Tax Reform Options Book in PDF, ePub and Kindle version is available to download in english. Read online anytime anywhere directly from your device. Click on the download button below to get a free pdf file of China S Tax Reform Options book. This book definitely worth reading, it is an incredibly well-written.
Author : Trish Fulton,Jinyan Li,Dianqing Xu
Publisher : World Scientific
Page : 485 pages
File Size : 46,8 Mb
Release : 1998
Category : Business & Economics
ISBN : 9789810234478
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.
Author : Xiaohu (Shawn) Wang,An'gang Hu
Publisher : Routledge
Page : 297 pages
File Size : 46,7 Mb
Release : 2015-04-29
Category : Business & Economics
ISBN : 9781317457978
The authors of this work argue strongly that the decentralization that has taken place in China over the past two decades threatens to undermine the future of reform and perhaps even the state itself. They contend that reform has undermined state capacity in China, and that the state's fiscal revenues, as a percentage of GNP, have declined and will continue to decline into the foreseeable future, thereby weakening China's ability to mobilize resources for modernization.
Author : Mr. Raphael W. Lam,Mr. Philippe Wingender
Publisher : International Monetary Fund
Page : 30 pages
File Size : 49,5 Mb
Release : 2015-03-24
Category : Business & Economics
ISBN : 9781475598414
Revenue reforms can contribute to more inclusive, green, and sustainable growth in China. Relative to OECD economies, fiscal policy in China is less redistributive. Options for promoting more inclusive growth include improving the progressivity of labor taxes (individual income tax and social security contributions), introducing a recurrent property tax, and finishing the transition to a comprehensive value-added tax. Higher environmental taxes, meanwhile, would promote more environment-friendly economy. These reforms could also significantly boost revenue, potentially by as much as 6½ percent of GDP. Such increases in revenue could help reduce the deficit, finance priority social and infrastructure spending, and offset cuts in other taxes. We illustrate how these revenue reforms could be part of a comprehensive fiscal package that achieves the needed consolidation in the (augmented) deficit and foster higher quality growth.
Author : Jason Z. Yin,Shuanglin Lin,David F. Gates
Publisher : World Scientific
Page : 512 pages
File Size : 42,8 Mb
Release : 2000
Category : Political Science
ISBN : 9810241046
This is the first-ever book to provide a comprehensive analysis of Chinese social security reforms with a variety of views. It addresses issues such as what kind of social security system China should establish, how this system should be managed and financed, and how the transition from the old system to the new system can best be accomplished. The authors of the papers in this book include internationally renowned Chinese and Western social security experts (such as Martin Feldstein and Henry Aaron), Chinese policy makers, and scholars who have worked on Chinese social security for years.
Author : China International Taxation Research Institute,International Bureau of Fiscal Documentation
Publisher : Unknown
Page : 692 pages
File Size : 49,8 Mb
Release : 2004
Category : Tax reform
ISBN : 907607867X
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.
Author : John Brondolo,Zhiyong Zhang
Publisher : International Monetary Fund
Page : 128 pages
File Size : 53,9 Mb
Release : 2016-03-17
Category : Business & Economics
ISBN : 9781484301111
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 : Oecd
Publisher : Unknown
Page : 156 pages
File Size : 50,7 Mb
Release : 2022-02
Category : Electronic
ISBN : 9264370374
Author : Trish Fulton,Jinyan Li,Dianqing Xu
Publisher : World Scientific
Page : 485 pages
File Size : 54,7 Mb
Release : 1998-10-30
Category : Business & Economics
ISBN : 9789814496247
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 : Roy W. Bahl
Publisher : Unknown
Page : 278 pages
File Size : 44,8 Mb
Release : 1999
Category : Business & Economics
ISBN : STANFORD:36105021928507
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.
Author : Jinyan Li
Publisher : Unknown
Page : 636 pages
File Size : 55,7 Mb
Release : 2016
Category : International business enterprises
ISBN : 9087223803
Chinese tax law affects corporations engaged in cross-border transactions with China. It may also impact the development of the international tax regime as China is increasingly engaged in international tax reform efforts, such as the G20/OECD BEPS Project. Chinese tax law is thus important to taxpayers, tax professionals and policymakers worldwide. However, it is a challenge to find comprehensive information and insightful analysis of Chinese tax law in English. 'International Taxation in China: A Contextualized Analysis' meets that challenge.
Author : Ms.Katherine Baer,Mr.Carlos Silvani
Publisher : International Monetary Fund
Page : 37 pages
File Size : 53,6 Mb
Release : 1997-03-01
Category : Business & Economics
ISBN : 9781451980394
Building on previous FAD work in the tax administration field, this paper defines broad criteria for diagnosing the problems in a country’s tax administration and formulating an appropriate reform strategy. To be effective, this strategy should be based on the size of the tax gap and the country’s particular circumstances. This paper discusses some guiding principles which have provided the basis for successful reforms, including: reducing the tax system’s complexity, encouraging taxpayers’ voluntary compliance, differentiating the treatment of taxpayers by their revenue potential, and ensuring the reform’s effective management. Also discussed are specific bottlenecks that hinder the effectiveness of the tax administration’s operations.
Author : Jason Z Yin,Shuanglin Lin,David F Gates
Publisher : World Scientific
Page : 492 pages
File Size : 51,6 Mb
Release : 1999-12-29
Category : Business & Economics
ISBN : 9789814494137
This is the first-ever book to provide a comprehensive analysis of Chinese social security reforms with a variety of views. It addresses issues such as what kind of social security system China should establish, how this system should be managed and financed, and how the transition from the old system to the new system can best be accomplished. The authors of the papers in this book include internationally renowned Chinese and Western social security experts (such as Martin Feldstein and Henry Aaron), Chinese policy makers, and scholars who have worked on Chinese social security for years. Contents:The Choice of Old-Age Security SystemSocial Security Funds Management and Transitional IssuesHealth Care Reforms, Rural Social Security, and Social WelfareSocial Security Reform in the World: Lessons for China Readership: Economists, policy makers, undergraduate and graduate students in economics and finance. Keywords:Reviews: “… the volume is of high value to the field of Chinese social policy studies. At least two-thirds of the chapters are of high quality and are important for those who study related issues.” The China Journal
Author : Roger Gordon
Publisher : Columbia University Press
Page : 321 pages
File Size : 41,7 Mb
Release : 2010-07-05
Category : Political Science
ISBN : 9780231520072
Taxes are a crucial policy issue, especially in developing countries. Just recently, proposals to raise middle-class taxes toppled the Bolivian government, and plans to extend or increase the value-added tax caused political unrest in Ecuador and Mexico. Despite the impact of tax policy on developing countries, a comprehensive study has yet to be written. Treating Argentina, Brazil, India, Kenya, Korea, and Russia as key case studies, this volume outlines the major aspects of current tax codes and explores their economic and political implications. Examples of both the poorest and wealthiest developing countries, Argentina, Brazil, India, Kenya, Korea, and Russia uniquely demonstrate the diverse fiscal problems of tax reform. Each economy relies heavily on indirect and corporate income taxes, though recently some have reduced their tariff rates and have switched from excise to value-added taxes. There is a large, informal economy in most of these countries, and tax evasion by firms is a significant concern. As a result, tax revenue remains low, even though rates are as high as those in developed economies. Also, unconventional methods to collect revenue have been implemented, including bank debit taxes, state ownership of firms, and implicit taxes on individuals in the informal sector. Exploring these and other concerns, as well as changes in tax law, administration, and fiscal pressures, this comprehensive anthology clarifies the current landscape of tax administration and the economic future of the world's poorer economies.
Author : Jianwen Liu,Gongliang Tang
Publisher : Kluwer Law International B.V.
Page : 320 pages
File Size : 46,6 Mb
Release : 2010-05-28
Category : Law
ISBN : 9789041142320
The book is the result of a joint research project on the tax treaties concluded between the People’s Republic of China and European countries. Each chapter carefully analyses the extent to which Chinese tax treaties follow the OECD Model Tax Convention on Income and Capital and the UN Income and Capital Model Convention. The focus is on the different policy decisions underlying the various provisions. Additionally, the contributions analyse the extent to which Chinese tax treaty policy differs with respect to EU and non-EU Member States. They also highlight relevant policy changes over time. The fact that each contribution is the product of the collaboration between European and Chinese researchers and includes the results of the International Conference on Europe - China Tax Treaties Research, held in March 2009 in Beijing, serves to enrich its analysis. Among the topics covered are the following: • Treaty Entitlement (Articles 1, 4 and 24 OECD Model) • Business Profits (Articles 5, 6, 7, 8, 9, and 14 OECD Model) • Passive Income (Articles 10, 11, and 12 OECD Model) • Capital Gains (Article 13 OECD Model) • Employment Income (Articles 15, 16, 18, 19, and 20 OECD Model) • Artistes and Sportsmen (Article 17 OECD Model) • Methods to Avoid Double Taxation (Article 23 OECD Model) • Non-Discrimination (Article 24 OECD Model) • Mutual Agreement, Exchange of Information and Mutual Assistance in the Collection of Taxes (Articles 25, 26 and 27 OECD Model)
Author : Wang Mengkui
Publisher : Routledge
Page : 631 pages
File Size : 49,9 Mb
Release : 2013-02-28
Category : Business & Economics
ISBN : 9781136488313
China Development Research Foundation is one of the leading economic think tanks in China, where many of the details of China’s economic reform have been formulated. Its work and publications therefore provide great insights into what the Chinese themselves think about economic reform and how it should develop. This book presents a comprehensive survey of China’s reforms of the last thirty years. Its coverage includes macroeconomic policy; banking, finance, capital markets and tax; trade; labour markets; price reform; social security; and much else. Overall, it provides an invaluable assessment of the reforms from the perspective of experts within China, including an appraisal of how extensive the reforms have been, what consequences have turned out, and how far the reforms have been successful.
