Taxation In Modern China
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Taxation In Modern China
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Author : Donald J. S. Brean
language : en
Publisher: Routledge
Release Date : 2013-10-23
Taxation In Modern China written by Donald J. S. Brean and has been published by Routledge this book supported file pdf, txt, epub, kindle and other format this book has been release on 2013-10-23 with Business & Economics categories.
Taxation in Modern China is concerned with tax and public financial issues arising in China's economic transition. The contributors, among the leading authorities on public finance, transitional economics and policy reform in China, direct attention to the largest and most comprehensive fiscal reform program in modern history. The essays collected here cover the main institutional, intergovernmental and industrial issues and address the long-term challenges facing China as well as transitional changes.
Taxation Without Representation In Contemporary Rural China
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Author : Thomas P. Bernstein
language : en
Publisher: Cambridge University Press
Release Date : 2003-03-27
Taxation Without Representation In Contemporary Rural China written by Thomas P. Bernstein and has been published by Cambridge University Press this book supported file pdf, txt, epub, kindle and other format this book has been release on 2003-03-27 with Business & Economics categories.
This book provides the first, in-depth English study of the tax burden problems farmers face in China.
China S Tax Reform Options
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Author : Trish Fulton
language : en
Publisher: World Scientific
Release Date : 1998-10-30
China S Tax Reform Options written by Trish Fulton and has been published by World Scientific this book supported file pdf, txt, epub, kindle and other format this book has been release on 1998-10-30 with Business & Economics categories.
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.
Improving The Tax System Amid The Rule Of Law China
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Author : Qiao Wang
language : en
Publisher: Springer Nature
Release Date : 2022-02-16
Improving The Tax System Amid The Rule Of Law China written by Qiao Wang and has been published by Springer Nature this book supported file pdf, txt, epub, kindle and other format this book has been release on 2022-02-16 with Law categories.
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.
Taxation Without Representation In Rural China
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Author : Thomas P. Bernstein
language : en
Publisher:
Release Date : 2003
Taxation Without Representation In Rural China written by Thomas P. Bernstein and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2003 with China categories.
Governing And Ruling
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Author : Changdong Zhang
language : en
Publisher: University of Michigan Press
Release Date : 2021-10-27
Governing And Ruling written by Changdong Zhang and has been published by University of Michigan Press this book supported file pdf, txt, epub, kindle and other format this book has been release on 2021-10-27 with BUSINESS & ECONOMICS categories.
Studies how the Chinese Communist Party uses and reforms its taxation institution to promote economic growth and governance quality while limits the emerging capitalists' political demand
Paths Toward The Modern Fiscal State
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Author : Wenkai He
language : en
Publisher: Harvard University Press
Release Date : 2013-03-01
Paths Toward The Modern Fiscal State written by Wenkai He and has been published by Harvard University Press this book supported file pdf, txt, epub, kindle and other format this book has been release on 2013-03-01 with Business & Economics categories.
The rise of modern public finance revolutionized political economy. As governments learned to invest tax revenue in the long-term financial resources of the market, they vastly increased their administrative power and gained the ability to use fiscal, monetary, and financial policy to manage their economies. But why did the modern fiscal state emerge in some places and not in others? In approaching this question, Wenkai He compares the paths of three different nations—England, Japan, and China—to discover why some governments developed the tools and institutions of modern public finance, while others, facing similar circumstances, failed to do so. Focusing on three key periods of institutional development—the decades after the English Civil Wars, the Meiji Restoration, and the Taiping Rebellion—He demonstrates how each event precipitated a collapse of the existing institutions of public finance. Facing urgent calls for revenue, each government searched for new ways to make up the shortfall. These experiments took varied forms, from new methods of taxation to new credit arrangements. Yet, while England and Japan learned from their successes and failures how to deploy the tools of modern public finance and equipped themselves to become world powers, China did not. He’s comparative historical analysis isolates the nature of the credit crisis confronting each state as the crucial factor in determining its specific trajectory. This perceptive and persuasive explanation for China’s failure at a critical moment in its history illuminates one of the most important but least understood transformations of the modern world.
The Administrative Foundations Of The Chinese Fiscal State
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Author : Wei Cui
language : en
Publisher: Cambridge University Press
Release Date : 2023-07-31
The Administrative Foundations Of The Chinese Fiscal State written by Wei Cui and has been published by Cambridge University Press this book supported file pdf, txt, epub, kindle and other format this book has been release on 2023-07-31 with Law categories.
On subjects ranging from trade to democratization, there has lately been a wave of laments about China's development belying Western expectations. Yet these disappointments often come with misunderstandings of the very institutions that China was expected to adopt. Chinese taxation offers a sharp illustration. When China introduced a tax system suited for the market economy, it fully intended tax collection to rely on self-assessment, audits, and the rule of law. But this Western approach was quickly jettisoned in favour of one that emphasized monitoring of taxpayers and ex ante interventions, at the expense of deterrence and truthful reporting norms. The Chinese approach surprisingly matches recommendations made by recent economic scholarship on tax compliance and state capacity. China's massive but little-known explorations in taxation highlight the distinct types of modern state capacity, and raise challenging questions about the future of taxation and the superiority of institutions based on rule of law.
Development Governance And Real Property Tax In China
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Author : Yilin Hou
language : en
Publisher: Springer
Release Date : 2018-09-10
Development Governance And Real Property Tax In China written by Yilin Hou and has been published by Springer this book supported file pdf, txt, epub, kindle and other format this book has been release on 2018-09-10 with Political Science categories.
This book offers an analysis of China in its muddling through of financial reforms towards adopting a local real property tax. The research is designed to serve dual purposes. First, it is an effort to provide an independent perspective on an urgent public policy under consideration by the Chinese government and to reflect upon this policy’s process, which started over a dozen years ago yet is still in the fermenting stage with no sight of fruition. Additionally, this project is intended to share China’s experience with other developing and transitional countries, so they can discern the difficulties China has faced and understand what may entangle them in the modernization of their taxation systems.
The Property Tax In China
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Author : Yilin Hou
language : en
Publisher: Springer
Release Date : 2014-11-20
The Property Tax In China written by Yilin Hou and has been published by Springer this book supported file pdf, txt, epub, kindle and other format this book has been release on 2014-11-20 with Business & Economics categories.
This monograph offers a detailed analysis of the creation, pilot implementation, and possible wide adoption of the real property tax at the local level in China. Starting in 2003, as China’s economy gradually recovered from the Asian financial crisis that started in 1998, the real property market entered a period of rapid expansion, followed immediately by rampant speculation, rising housing costs, and official corruption. Over the last ten years, the price of real property in most cities has more than tripled, especially in metropolitan areas. In an effort to curb this, the government has instituted a number of property-market controls, including property tax pilot programs in Shanghai and Chongqing. While this is the latest of a number of fiscal reforms, it is a very important one that carries with it the ability to change the landscape of public finance, intergovernmental relations, and local governance in China. It represents a fundamental change in the provision of public services, the relationship between local governments and tax payers, and the status of localities in the government structure. Taking a public choice perspective, the authors argue that the local property tax should be used not solely as a means of controlling housing prices but should be fully employed as a fiscal and budgetary institution that will contribute to mitigating multifarious socio-economic problems resulting from economic growth, rapid urbanization, and widening income disparity. As this program is the first of its kind, so this book is the first detailed study of property tax in China; as such, it will appeal to researchers of public finance and public policy. It will also be of great interest to policymakers in China and in other countries that are considering adopting or reforming their versions of the local property tax. It fills the gap in a growing body of literature about the inner workings of Chinese economics and policy.