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Taxation and tax policy in China.

Li, Jinyan.

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Taxation and tax policy in China.

Record Type:	Electronic resources : Monograph/item
Title/Author:	Taxation and tax policy in China./
Author:	Li, Jinyan.
Published:	Ann Arbor : ProQuest Dissertations & Theses, : 1990,
Description:	226 p.
Notes:	Source: Dissertation Abstracts International, Volume: 53-01, Section: A, page: 2870.
Contained By:	Dissertation Abstracts International53-01A.
Subject:	Law. -
Online resource:	http://pqdd.sinica.edu.tw/twdaoapp/servlet/advanced?query=NN65707
ISBN:	9780315657076

Taxation and tax policy in China.
Li, Jinyan.

Taxation and tax policy in China. - Ann Arbor : ProQuest Dissertations & Theses, 1990 - 226 p.

Source: Dissertation Abstracts International, Volume: 53-01, Section: A, page: 2870.

Thesis (D.Jur.)--York University (Canada), 1990.

The Chinese tax system is probably the most ancient and also the most recent in the world. Records of land taxes in China go back almost four thousand years. Yet when the People's Republic of China was declared in 1949, the tax system had almost completely broken down, a result of several decades of continual warfare. One of the first acts of the new government was to abolish the laws of the former Nationalist regime so, at the end of 1949, it could be said that China was virtually without a tax system.

ISBN: 9780315657076Subjects--Topical Terms:

600858
Law.

Taxation and tax policy in China.
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245 1 0 $a Taxation and tax policy in China.
260 1 $a Ann Arbor : $b ProQuest Dissertations & Theses, $c 1990
300 $a 226 p.
500 $a Source: Dissertation Abstracts International, Volume: 53-01, Section: A, page: 2870.
500 $a Supervisor: N. Brooks.
502 $a Thesis (D.Jur.)--York University (Canada), 1990.
520 $a The Chinese tax system is probably the most ancient and also the most recent in the world. Records of land taxes in China go back almost four thousand years. Yet when the People's Republic of China was declared in 1949, the tax system had almost completely broken down, a result of several decades of continual warfare. One of the first acts of the new government was to abolish the laws of the former Nationalist regime so, at the end of 1949, it could be said that China was virtually without a tax system.
520 $a The following thirty years saw massive changes in the economic, political, and social life of China--changes that were reflected in the country's tax system. New taxes were introduced almost immediately, in 1950, and these taxes grew, and then contracted, in step with the other changes to affect the country. By the time of the death of Mao Zedong, in 1976, the state had come to control, directly or indirectly, almost every aspect of the country's economic life. The only tax of any real importance was a form of turnover tax. Since almost all of the businesses that paid this tax also handed over their profits to the state, it was seriously questioned whether a tax system was needed at all. The situation altered dramatically with the introduction of economic reforms, commencing at the end of 1978. These developments necessitated fundamental changes in the tax system, with the result that the present system is almost entirely the product of the past ten years.
520 $a In this thesis, I have attempted to describe and analyze China's tax laws and tax policies within the general context of the current economic reforms. Chapter 1 summarizes the evolution of the Chinese tax system from the 21 century B.C. to the present a historical overview of the tax development. Chapter 2 deals with taxes on goods and services, and explains why such taxes are important in a socialist economy. Chapter 3 discusses individual income taxes and their distinctive features compared to those in other countries. Chapter 4 describes the taxes on domestic enterprises and how they interact with the nature of state, collective and private enterprises. Chapter 5 analyzes tax laws and treaties concerning foreign business and investment. Chapters 6 and 7 are devoted to the discussion of agriculture tax and local taxes. Finally, Chapter 8 evaluates the current system of taxation based on the well accepted criteria in the West, and speculates on the prospects of future reforms. (Abstract shortened by UMI.).
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