An introduction to China's taxation /

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Bibliographic Details
Edition:English ed.
Imprint:Singapore : Enrich Professional Pub., ©2013.
Description:1 online resource
Language:English
Subject:
Format: E-Resource Book
URL for this record:http://pi.lib.uchicago.edu/1001/cat/bib/11219454
Hidden Bibliographic Details
Varying Form of Title:Tax : an introduction to China's taxation
Other authors / contributors:Hong, Yang.
EBSCO Publishing (Firm)
ISBN:9789814332002
9814332003
9789814332019
Digital file characteristics:text file PDF
Notes:Includes bibliographical references and index.

China's tax structure has experienced a process of regulation and reform from the planned economy to the planned commodity economy and then to the Socialist market economy; and the taxation reform in 1994 is the one with most extensive scope since the emerging of new China. This taxation reform compiled with the requirements of building a Socialist market economic system, with guidelines clarifying a "unified and simplified taxation, fair tax burden, rational decentralization of authority, clear distribution relationship, and sound fiscal revenue." The reform focused on the turnover tax system and income tax system and established a composite system of taxation featuring multi-taxes, multi-levying.China has gradually set up a system of taxation applicable to the Socialist market economy system since the reform in 1994. Currently there are 20 kinds of taxes under the existing tax system and they are basically classified into five types according to their properties and effects. Excerpted from An Introduction to China's Taxation by Hong Yang All rights reserved by the original copyright owners. Excerpts are provided for display purposes only and may not be reproduced, reprinted or distributed without the written permission of the publisher.