Improving The Tax System Amid The Rule Of Law China

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

Author : Qiao Wang,Weiqun Xi
Publisher : Springer Nature
Page : 281 pages
File Size : 47,6 Mb
Release : 2022-02-16
Category : Law
ISBN : 9789811670336

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Improving the Tax System amid the Rule-of-Law China by Qiao Wang,Weiqun Xi Pdf

​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 Foreign Investment Law Amid Evolving International Investment Rules

Author : Qingjiang Kong
Publisher : Springer Nature
Page : 210 pages
File Size : 45,7 Mb
Release : 2023-08-28
Category : Law
ISBN : 9789819921584

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China’s Foreign Investment Law Amid Evolving International Investment Rules by Qingjiang Kong Pdf

This book focuses on an article-by-article interpretation of the Foreign Investment Law of the People's Republic of China, which was adopted on March 15, 2019. It also describes the legislative process of the law and the relationship between the law and other laws and regulations. It also includes a comparison of China's new foreign investment law with representative foreign investment regimes and the interaction between China and evolving international investment rules and the law, with a focus on the impact of evolving international investment rules on the development of China's foreign investment regime. In recent years, the momentum of globalization has continued to grow, and a pattern of economic governance with valorization, regionalization, and benefit sharing has gradually emerged. Amid the emergence of new international investment rules, the Foreign Investment Law of the People's Republic of China, adopted on March 15, 2019, has significantly changed the face of China's foreign investment regime. Given that China is a major destination for global foreign direct investment flows, its foreign investment regime is a focus of attention for international investors and international lawyers. This book aims to provide a practical legal guide for students of Chinese law, especially Chinese business law, practitioners, and their clients interested in the Chinese market, and observers of international investment law and national investment law practice.

Emerging Civil Society in China, 1978-2008

Author : Ming Wang
Publisher : BRILL
Page : 409 pages
File Size : 54,7 Mb
Release : 2011-01-07
Category : History
ISBN : 9789004188136

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Emerging Civil Society in China, 1978-2008 by Ming Wang Pdf

Emerging Civil Society in China, 1978-2008 is translated from the original Chinese to provide a look into how scholars in China have been assessing the development of civil organizations and analyzing them based on system reforms, the public sphere, and collective action. This volume and the others in the SSRC series, provide western scholars with an accessible English language look at the state of current scholarship in China, and as such, does not simply provide information for the direct study of socio-political issues, but also for meta-level analysis of how the domestic scholarship in China is developing and assessing the interplay of the country's political and economic reforms with the society and daily life of its people.

China's Economy Amid New Challenges

Author : Bei Jin
Publisher : Paths International Ltd
Page : 307 pages
File Size : 53,9 Mb
Release : 2016-07-31
Category : Business & Economics
ISBN : 9781844644735

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China's Economy Amid New Challenges by Bei Jin Pdf

This book is a collection of some recent of the best articles by China Economist and it represents top Chinese economists major research outcomes and opinions on economic matters, status and trends from various perspectives. Some work with China's highest academic research institutes and policy consultation agencies, while others work with related agencies and universities. Hence, this book largely reflects the key concerns and efforts of economic research institutes, policy advisory agencies, regulatory policy research departments and universities on China's economy.From the launching of reform and opening-up in 1978 to the dawn of the 21st century, China has been transformed from a self-enclosed, planned economy to a market-based one, and the country has integrated itself into the international community. China wishes to look beyond its border and engage in equal-footed dialogue with its partners and competitors. With China's rapid emergence and great achievements, other countries increasingly want to learn more about this "e;mysterious oriental country"e; and the miraculous changes taking place here. However, we have also found that abroad, the public, high-ranking officials and even media and academia may not have a clear picture of China. Chinese scholars views on their country and beyond are not well understood by foreign scholars, not to mention people in the street, and overseas officials and scholars do not appreciate China's realities. Legitimate claims and well intentioned expressions from China are often misunderstood or distorted by the media, and it seems that the world is unprepared for a changing China. China needs to know itself and the outside world, and the world needs to have a closer look at China as well. Research on the China phenomenon and its implications has become topical around the world. Hence, developing diversified channels and platforms of communication is necessary both in China and the outside world.In this book, which includes dozens of articles written by Chinese economists and researchers, authors wish to tell the world a truth: Although China has become the world's second largest economy, its GDP per capita is very low. China remains a developing country, and development is its top priority and the basis for all welfare programs. The rights of development are basic human rights upon which China cannot waiver. Development is the best gift China has to offer to the world. Meanwhile, Chinese scholars should also recognize that China must deepen reform and expand opening-up, balance efficiency with fair income distribution, use resources in more efficient, refined and clean ways, and challenge its enterprises to assume more social responsibilities. Only in this way can China complete its historic transition from a developing country to a mature, modernized country.

China’s Reform: History, Logic, and Future

Author : Guoqiang Tian,Xudong Chen
Publisher : Springer Nature
Page : 463 pages
File Size : 51,6 Mb
Release : 2022-10-03
Category : Business & Economics
ISBN : 9789811954702

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China’s Reform: History, Logic, and Future by Guoqiang Tian,Xudong Chen Pdf

This book is about where to go and what to do in China’s reform. Its comprehensive overview and economic analysis of China’s reform offers a coverage not found in other English language text. It provides an overview of China’s development and reform practice, an economic analysis of China’s market-oriented reform and a brief introduction to the theoretical origin, practices, and defects of the planned economy. In so doing, this book demonstrates that the key to the success of China’s reform lies in drawing reasonable governance boundaries between government and the market and between government and society. It further discusses the basic elements required for modernizing China’s state governance system and conducts an analysis of China’s reform and development in 13 key fields. The analysis is based on three dimensions—theoretical logic, practical knowledge, and a historical perspective. This book proposes three elements of comprehensive state governance—inclusive economic institutions; the state capacity to plan and implement policies and laws; and an inclusive and transparent civil society with democracy, the rule of law, fairness, and justice. Its analysis also features the novel application of mechanism design theory by employing the two core ideas of information and incentives and a new research methodology consisting of “three dimensions and six natures”. This book reviews and grasps China’s reform through a qualitative analysis of economic theories and an empirical analysis of statistics from a historical perspective spanning over 180 years. It is proposed to be an important reference for understanding the past, present, and future of China’s reform and teaching about the potential economic superpower. It can also serve as an essential resource for those who are interested in China's economic reform and development.

Tax Avoidance and Anti-Avoidance Measures in Major Developing Economies

Author : Phyllis Mo
Publisher : Bloomsbury Publishing USA
Page : 222 pages
File Size : 41,9 Mb
Release : 2003-10-30
Category : Business & Economics
ISBN : 9780313053719

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Tax Avoidance and Anti-Avoidance Measures in Major Developing Economies by Phyllis Mo Pdf

Tax avoidance and evasion have an important effect on the economic development of every economy. Developing economies are particularly vulnerable to tax avoidance and evasion due to inadequacies in their institutional framework and the lack of sufficient expertise and resources to monitor the intricacies of this issue. Given the far-reaching effect of revenue losses due to tax noncompliance, many developing countries have undertaken tax reforms to improve their tax administration and implemented various anti-avoidance measures to combat tax evasion. This book provides an overview of recent tax reforms and institutional frameworks of four major developing economies, China, India, Brazil, and Mexico, with a focus on China. Most important, this book investigates the tax avoidance behaviors as well as their anti-avoidance legislation. In particular, this book includes an in-depth empirical study on tax noncompliance behaviors of foreign investors detected by the Chinese tax authorities. The empirical evidence on how tax policy and other corporate factors affect tax avoidance behavior helps public policy makers improve tax compliance through designing legislative and administrative measures. Though the findings pertain to China, the largest developing economy, the results should be a useful reference for other developing countries.

Global Trends 2040

Author : National Intelligence Council
Publisher : Cosimo Reports
Page : 158 pages
File Size : 48,6 Mb
Release : 2021-03
Category : Electronic
ISBN : 1646794974

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Global Trends 2040 by National Intelligence Council Pdf

"The ongoing COVID-19 pandemic marks the most significant, singular global disruption since World War II, with health, economic, political, and security implications that will ripple for years to come." -Global Trends 2040 (2021) Global Trends 2040-A More Contested World (2021), released by the US National Intelligence Council, is the latest report in its series of reports starting in 1997 about megatrends and the world's future. This report, strongly influenced by the COVID-19 pandemic, paints a bleak picture of the future and describes a contested, fragmented and turbulent world. It specifically discusses the four main trends that will shape tomorrow's world: - Demographics-by 2040, 1.4 billion people will be added mostly in Africa and South Asia. - Economics-increased government debt and concentrated economic power will escalate problems for the poor and middleclass. - Climate-a hotter world will increase water, food, and health insecurity. - Technology-the emergence of new technologies could both solve and cause problems for human life. Students of trends, policymakers, entrepreneurs, academics, journalists and anyone eager for a glimpse into the next decades, will find this report, with colored graphs, essential reading.

Pesticide Law and Compliance Decision Making

Author : Huiqi Yan
Publisher : Springer
Page : 262 pages
File Size : 46,5 Mb
Release : 2017-08-10
Category : Law
ISBN : 9789811039171

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Pesticide Law and Compliance Decision Making by Huiqi Yan Pdf

This book investigates pesticide compliance in China in order to provide a more comprehensive understanding of compliance and offers some feasible and adaptable suggestions for enhancing the effectiveness of this compliance. It discusses the weak implementation of Chinese laws and rules and emphasizes the necessity and importance of a compliance perspective in China that focuses on why laws are obeyed or broken. It examines how vegetable farmers’ perceptions of amoral calculation affect their pesticide compliance behavior and analyzes how the legitimacy of law is related to compliance to better explain how all the variables interact to shape compliance. It discusses both qualitative and quantitative methods, and uses a large-N qualitative approach, which allows for systematic analysis and in-depth exploration. This book will help readers to understand compliance in developing China by adopting and developing compliance theories which are broadly developed in the West.

China's Socialist Rule of Law Reforms Under Xi Jinping

Author : John Garrick,Yan Chang Bennett
Publisher : Routledge
Page : 284 pages
File Size : 51,8 Mb
Release : 2016-01-29
Category : Social Science
ISBN : 9781317354178

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China's Socialist Rule of Law Reforms Under Xi Jinping by John Garrick,Yan Chang Bennett Pdf

Under the direction of the Communist Party of China (CPC), key legal challenges have been identified which will shape the modernization of China’s legal and administrative institutions. An increasingly complex set of legal actors now seek to influence this development, including securities regulators, bankers, accountants, lawyers, local-level mediators and some of China’s newly rich. Whilst the rising middle class wants to voice its interests and concerns, the CPC strives to maintain its leading role. This book provides a critical appraisal of China’s deepening socialist rule of law and looks ahead to the implications of the domestic reforms for the international legal domain. With contributions from leading Chinese law specialists, it draws on specific illustrations from judicial reform, constitutional law, procedural law, anti-corruption, property law and urban development, socio-economic dispute resolution and Chinese macro-economics. The book questions how China’s domestic law reforms will impact international legal systems, and how international law can be used in managing key regional and bilateral relationships and in dispute resolution, such as in the South China Sea and international trade. Assessing the state and direction of domestic law reform and including debates around the legal implications of some of China’s most pressing foreign policy challenges today, this volume will be of huge interest to students, scholars and practitioners with an interest in Asia law, Chinese law, international law, comparative law and law reform.

Economic Policy Reforms 2012 Going for Growth

Author : OECD
Publisher : OECD Publishing
Page : 223 pages
File Size : 49,6 Mb
Release : 2012-02-24
Category : Electronic
ISBN : 9789264168442

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Economic Policy Reforms 2012 Going for Growth by OECD Pdf

Going for Growth is the OECD’s annual report highlighting developments in structural policies in OECD countries. It identifies structural reform priorities to boost real income for each OECD country and key emerging economies.

The Long Game

Author : Rush Doshi
Publisher : Oxford University Press
Page : 433 pages
File Size : 47,8 Mb
Release : 2021-06-11
Category : Political Science
ISBN : 9780197527870

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The Long Game by Rush Doshi Pdf

For more than a century, no US adversary or coalition of adversaries - not Nazi Germany, Imperial Japan, or the Soviet Union - has ever reached sixty percent of US GDP. China is the sole exception, and it is fast emerging into a global superpower that could rival, if not eclipse, the United States. What does China want, does it have a grand strategy to achieve it, and what should the United States do about it? In The Long Game, Rush Doshi draws from a rich base of Chinese primary sources, including decades worth of party documents, leaked materials, memoirs by party leaders, and a careful analysis of China's conduct to provide a history of China's grand strategy since the end of the Cold War. Taking readers behind the Party's closed doors, he uncovers Beijing's long, methodical game to displace America from its hegemonic position in both the East Asia regional and global orders through three sequential "strategies of displacement." Beginning in the 1980s, China focused for two decades on "hiding capabilities and biding time." After the 2008 Global Financial Crisis, it became more assertive regionally, following a policy of "actively accomplishing something." Finally, in the aftermath populist elections of 2016, China shifted to an even more aggressive strategy for undermining US hegemony, adopting the phrase "great changes unseen in century." After charting how China's long game has evolved, Doshi offers a comprehensive yet asymmetric plan for an effective US response. Ironically, his proposed approach takes a page from Beijing's own strategic playbook to undermine China's ambitions and strengthen American order without competing dollar-for-dollar, ship-for-ship, or loan-for-loan.

The China Legal Development Yearbook, Volume 3

Author : Lin Li
Publisher : BRILL
Page : 223 pages
File Size : 41,8 Mb
Release : 2009-09-11
Category : Law
ISBN : 9789047426981

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The China Legal Development Yearbook, Volume 3 by Lin Li Pdf

This 2008 yearbook reviews major legal developments in 2007, including law reform priorities, major legal policy debates and newly enacted legislation. It provides valuable insight into contemporary debates in China about the substance, direction and priorities of legal reform.

People's Republic of China-Hong Kong Special Administrative Region

Author : International Monetary Fund. Asia and Pacific Dept
Publisher : International Monetary Fund
Page : 89 pages
File Size : 40,9 Mb
Release : 2019-12-30
Category : Business & Economics
ISBN : 9781513524627

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People's Republic of China-Hong Kong Special Administrative Region by International Monetary Fund. Asia and Pacific Dept Pdf

This 2019 Article IV Consultation with People’s Republic of China—Hong Kong Special Administrative Region (SAR) discusses that the economy is projected to start recovering next year, but the pace is expected to be gradual and both near- and medium-term risks have increased significantly, including from trade and technology tensions, ongoing social unrest, and structural challenges of insufficient housing supply and high income inequality. Hong Kong SAR is well placed to address both cyclical and structural challenges with its significant buffers thanks to its long history of prudent macroeconomic policies. Given that the fiscal framework permits deficits during economic downturns, government spending should be increased significantly in the areas of social safety nets, education/retraining, and infrastructure to cope with the cyclical downturn and address structural challenges of insufficient housing and high-income inequality. This should be complemented with measures to ensure fiscal sustainability and greater equity.

FinTech

Author : Ross P. Buckley,Douglas W. Arner,Dirk A. Zetzsche
Publisher : Cambridge University Press
Page : 351 pages
File Size : 44,9 Mb
Release : 2023-11-23
Category : Law
ISBN : 9781009085915

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FinTech by Ross P. Buckley,Douglas W. Arner,Dirk A. Zetzsche Pdf

In this comprehensive, accessible work, Ross P. Buckley, Douglas W. Arner, and Dirk A. Zetzsche offer an ideal reference for anyone seeking to understand the technological transformation of finance and the role of regulation: the world of FinTech. They consider FinTech technologies including artificial intelligence, blockchain, BigData, cloud computing, cryptocurrencies, central bank digital currencies, and distributed ledger technology, and provide a unique perspective on FinTech as an interactive system involving finance, technology, law, and regulation. Starting with an evolutionary perspective, the authors then consider the major technologies transforming finance, arguing for approaches to balance the risks and challenges of innovation. They address the central role of infrastructure in digital financial transformation, highlighting lessons from China, India, and the EU, as well as the impact of pandemics and other sustainability crises, while considering the risks generated by FinTech. They conclude by offering forward-looking regulatory strategies to address the challenges facing our world today.

China's Gilded Age

Author : Yuen Yuen Ang
Publisher : Cambridge University Press
Page : 275 pages
File Size : 51,6 Mb
Release : 2020-05-28
Category : History
ISBN : 9781108478601

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China's Gilded Age by Yuen Yuen Ang Pdf

Unbundles corruption into different types, examining corruption as access money in China through a comparative-historical lens.