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The Resource China tax reform and WTO accession project : a report by the China International Taxation Research Institute and the International Bureau of Fiscal Documentation

China tax reform and WTO accession project : a report by the China International Taxation Research Institute and the International Bureau of Fiscal Documentation

Label
China tax reform and WTO accession project : a report by the China International Taxation Research Institute and the International Bureau of Fiscal Documentation
Title
China tax reform and WTO accession project : a report by the China International Taxation Research Institute and the International Bureau of Fiscal Documentation
Creator
Subject
Language
eng
Summary
The chapter on tax administration and legislative principles addresses the basic concepts that need to be observed in designing effective, equitable and efficient tax reform. The use of taxation as a policy tool and rights and obligations of taxpayers are also dealt with. The chapter on individual income tax provides a conceptual overview of a modern individual income tax system that the authors recommend as the longer-term framework for China's short and medium-term decisions on tax reforms. The chapter on enterprise income tax, taking into account China's intention to modernize the enterprise income tax system and replace the two current laws on enterprise tax with one law, discusses the building blocks of a modern system. The chapter on VAT and business tax develops a VAT design against the background of VAT models and sources of VAT law in other countries and addresses the desirability of VAT and business tax being merged. The chapter on China's WTO accession and tax reform discusses China's WTO-related obligations in the area of taxation
Geographic coverage
Asia
Index
no index present
Language note
English
Literary form
non fiction
http://bibfra.me/vocab/lite/organizationName
  • China International Taxation Research Institute (CITRI)
  • IBFD
http://library.link/vocab/subjectName
  • tax reform
  • tax policy
  • tax authorities
  • individual income tax
  • corporate income tax
  • VAT
  • WTO
Label
China tax reform and WTO accession project : a report by the China International Taxation Research Institute and the International Bureau of Fiscal Documentation
Instantiates
Publication
Extent
xviii, 692 p.
Isbn
9789076078670
Label
China tax reform and WTO accession project : a report by the China International Taxation Research Institute and the International Bureau of Fiscal Documentation
Publication
Extent
xviii, 692 p.
Isbn
9789076078670

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