Tackling Difficulties in Tax Administration Reform : Reducing the Tax Burden of China （2025）

Kang, Jia/ Ji, Liang/ Yu, Cheng

Palgrave Macmillan（2024/10発売）

• 製本 Hardcover:ハードカバー版／ページ数 300 p.
• 言語 ENG
• 商品コード 9789819754649

Full Description

This book explores China's tax system- one of the largest in the world, it operates on a quite different logic in taxing income, property and capital gains compared with most other countries. In an effort to reduce income inequality and continue to drive robust growth, a lively debate about the reform of China's tax system is taking place. In this book, some of China's most prominent thinkers on the topic share their insights and proposals. This book will interest scholars of the Chinese economy, business analysts and scholars of taxation policy.

Contents

Introduction.- Chapter I: Formation and Evolution of China's Compound Tax System.- Chapter II: Overview of the Progress of Six Major Tasks of Tax Reform in Supporting Fiscal and Taxation Reform.- Chapter Ⅲ: Panorama of Tax Reduction, Negative Reduction and Related System Reform.- Chapter Ⅳ: "Hard Bones" of Tax Reform: Gradually Increasing the Proportion of Direct Taxes and Building the Local Taxation System.- Conclusion.