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China's Tax Reform Options
Trish Fulton
Jinyan Li
Dianqing Xu
出版
World Scientific
, 1998
主題
Business & Economics / Taxation / General
ISBN
9810234473
9789810234478
URL
http://books.google.com.hk/books?id=UUNqDQAAQBAJ&hl=&source=gbs_api
EBook
SAMPLE
註釋
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.