This book elucidates the murky realities of China's taxation system
today, and advocates bold plans for change. Theorizing finance and
taxation in relation to a national political system, the authors
explain the current tangled-up realities of China's creaky,
inherited and uneven tax system- and put forward a plan for radical
change. This book will be of interest to finance professionals,
economists, and scholars of the Chinese economy. The focus is to
properly handle the three basic economic and social relations
between the government and the market (and the enterprises as the
main market entities), between the central and local governments,
and between the public power system and the citizens. This book
follows the research context of problem orientation - goal
orientation - practical operation, and puts forward the ideas,
basic goals and paths of fiscal system reform that adapt to the
modernization of national governance.
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