China's Tax Reform Options
Will be published approx. on 2. November 1998
Book
Hardback
484 pages
978-981-02-3447-8 (ISBN)
Description
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.
More details
Language
English
Place of publication
Singapore
Singapore
Target group
College/higher education
Professional and scholarly
ISBN-13
978-981-02-3447-8 (9789810234478)
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Schweitzer Classification
Persons
Content
Tax system and policy options in China, T. Fulton et al; perfecting tax regulations and improving government monitoring, F.-R. Dong; unsolved problems in China's reform of tax system, P. Chen; China's tax treaty policy, B. Arnold and J.-Y. Li; how financially viable are the Chinese SOEs? - findings of a survey in five Chinese municipal cities, I.J. Singh and D.-C. Zheng; impact analysis of income tax reform in China, D.-Q. Xu; changes in enterprise income tax and its impact on firms' behaviour, Y.-H. An and Z.-S. Yin; a lawyer's perspective on income tax reform in China, N. Boidman; tariff reductions, tax replacement and the implications for income distribution in China, F. Zhai et al; lessons from US for Chinese medical care and tax reform, L. Li; regional economies, township-village enterprises and tax reform, T.-L. Jian; China's ambitious inter-governmental fiscal reform agenda, R. Cullen and H.L. Fu. (Part contents)