China's tax reform options
著者
書誌事項
China's tax reform options
World Scientific, c1998
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注記
Selected papers presented at the International Symposium on Reform of the Chinese Tax System, held at the University of Western Ontario, in London, Canada, in Aug. 1996
Includes bibliographical references and index
内容説明・目次
内容説明
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.
目次
- Tax system and policy options in China, T. Fulton et al
- perfecting tax regulations and improving government monitoring, F.-R. Dong
- unsolved problems in China's reform of tax system, P. Chen
- China's tax treaty policy, B. Arnold and J.-Y. Li
- how financially viable are the Chinese SOEs? - findings of a survey in five Chinese municipal cities, I.J. Singh and D.-C. Zheng
- impact analysis of income tax reform in China, D.-Q. Xu
- changes in enterprise income tax and its impact on firms' behaviour, Y.-H. An and Z.-S. Yin
- a lawyer's perspective on income tax reform in China, N. Boidman
- tariff reductions, tax replacement and the implications for income distribution in China, F. Zhai et al
- lessons from US for Chinese medical care and tax reform, L. Li
- regional economies, township-village enterprises and tax reform, T.-L. Jian
- China's ambitious inter-governmental fiscal reform agenda, R. Cullen and H.L. Fu. (Part contents)
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