Key Questions Regarding Chinese Tax Law
Publication in refereed journal

Full Text

Other information
AbstractThe Chinese tax system was complex in particular historical ways, but it is not excessively complex in terms of more modern taxation. Changes to key tax laws and regulations have been made in recent years to meet international norms and practice, and new tax policies have been adopted to reflect the sustainable development objectives of the government. This seems a move to expansion and complexity. However, those changes and policies introduced by tax reforms since the 1990s have made the system comparatively simpler, fairer, and more effective. This article identifies what challenges the government is facing in furthering tax reforms and what these reforms would mean for taxpayers in China.
All Author(s) ListXU Yan
Journal nameTax Notes International
Volume Number76
Issue Number12
Place of PublicationUnited States of America
LanguagesEnglish-United Kingdom

Last updated on 2019-22-05 at 17:15