Although considerable information about China's tax policies on
foreign investment have been made available in the West, this book
is the first to provide a comprehensive treatment of China's
domestic system of taxation. It offers an authoritative analysis of
each type of taxation and the tax system as a whole, within the
broader context of the nation's economic and fiscal structure.
Written by one of the foremost authorities on the subject, it
benefits from the author's access to important Chinese materials as
well as personal contacts with Chinese government officials and
Western lawyers and businessmen working in China.
Tracing the evolution of taxation in China from the early feudal
period to the present, the author reviews the long history of
various forms of taxation, some of which have been in existence for
thousands of years. Jinyan Li next looks at the use of taxation as
an instrument of the socialist economy in the years immediately
following the Communist revolution, during the period of closed
central planning, and in the recent movement toward an open market
economy. Current tax policy is analyzed in six chapters, each
dealing with a specific form of taxation. Throughout the book, the
author explores the relationship of tax policy to other aspects of
the Chinese economy, including economic planning, price and wage
policies, the state budget and financial system, and government
policies regarding property ownership and private enterprise. This
book will be an important information source for scholars,
students, and tax lawyers concerned with socialist fiscal policy
and China's current economic reforms.
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