LEADER 03468nam 22006495 450 001 9910910497403321 005 20250807143405.0 010 $a9789819754656 010 $a9819754658 024 7 $a10.1007/978-981-97-5465-6 035 $a(CKB)36679663000041 035 $a(MiAaPQ)EBC31806080 035 $a(Au-PeEL)EBL31806080 035 $a(DE-He213)978-981-97-5465-6 035 $a(EXLCZ)9936679663000041 100 $a20241126d2024 u| 0 101 0 $aeng 135 $aur||||||||||| 181 $ctxt$2rdacontent 182 $cc$2rdamedia 183 $acr$2rdacarrier 200 10$aTackling Difficulties in Tax Administration Reform $eReducing the Tax Burden of China /$fby Jia Kang, Liang Ji, Cheng Yu 205 $a1st ed. 2024. 210 1$aSingapore :$cSpringer Nature Singapore :$cImprint: Palgrave Macmillan,$d2024. 215 $a1 online resource (273 pages) 311 08$a9789819754649 311 08$a981975464X 327 $aIntroduction -- 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 ?: Panorama of Tax Reduction, Negative Reduction and Related System Reform -- Chapter ?: "Hard Bones" of Tax Reform: Gradually Increasing the Proportion of Direct Taxes and Building the Local Taxation System -- Conclusion. 330 $aThis 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. 606 $aTaxation 606 $aFiscal policy 606 $aFinance, Public 606 $aEconomics 606 $aTaxation Policy 606 $aPublic Finance 606 $aEconomics 615 0$aTaxation. 615 0$aFiscal policy. 615 0$aFinance, Public. 615 0$aEconomics. 615 14$aTaxation Policy. 615 24$aPublic Finance. 615 24$aEconomics. 676 $a336.200951 700 $aKang$b Jia$01777032 701 $aJi$b Liang$01777033 701 $aYu$b Cheng$01777034 701 $aYe$b Fangfan$01777035 701 $aYuting$b Li$01777036 701 $aXiangjian$b Hao$01777037 801 0$bMiAaPQ 801 1$bMiAaPQ 801 2$bMiAaPQ 906 $aBOOK 912 $a9910910497403321 996 $aTackling Difficulties in Tax Administration Reform$94296446 997 $aUNINA