1.

Record Nr.

UNINA9910910497403321

Autore

Kang Jia

Titolo

Tackling Difficulties in Tax Administration Reform : Reducing the Tax Burden of China / / by Jia Kang, Liang Ji, Cheng Yu

Pubbl/distr/stampa

Singapore : , : Springer Nature Singapore : , : Imprint : Palgrave Macmillan, , 2024

ISBN

9789819754656

9819754658

Edizione

[1st ed. 2024.]

Descrizione fisica

1 online resource (273 pages)

Altri autori (Persone)

JiLiang

YuCheng

YeFangfan

YutingLi

XiangjianHao

Disciplina

336.200951

Soggetti

Taxation

Fiscal policy

Finance, Public

Economics

Taxation Policy

Public Finance

Lingua di pubblicazione

Inglese

Formato

Materiale a stampa

Livello bibliografico

Monografia

Nota di contenuto

Introduction -- Chapter I: Formation and Evolution of China's Compound Tax System -- Chapter II: Overview of the Progress of Six Major Tasks of Tax Reform in Supporting Fiscal and Taxation Reform -- Chapter Ⅲ: Panorama of Tax Reduction, Negative Reduction and Related System Reform -- Chapter Ⅳ: "Hard Bones" of Tax Reform: Gradually Increasing the Proportion of Direct Taxes and Building the Local Taxation System -- Conclusion.

Sommario/riassunto

This book explores China's tax system- one of the largest in the world, it operates on a quite different logic in taxing income, property and capital gains compared with most other countries. In an effort to reduce income inequality and continue to drive robust growth, a lively



debate about the reform of China's tax system is taking place. In this book, some of China's most prominent thinkers on the topic share their insights and proposals. This book will interest scholars of the Chinese economy, business analysts and scholars of taxation policy. Jia Kang is Ph.D. Advisor and Research Fellow at the Chinese Academy of Fiscal Sciences, Ministry of Finance of the People’s Republic of China and member of the National Committee of the CPPCC, and Chief Economist of the China Academy of New Supply-side Economics. Liang Ji is Ph.D. Professor at the Chinese Academy of Fiscal Sciences. She has published 2 monographs and 10 co-authored books, and more than 100 academic papers in academic journals. Cheng Yu is Ph.D. Professor at the Chinese Academy of Fiscal Sciences. She has published 3 monographs and 20 co-authored books, and more than 100 academic papers in academic journals.