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Improving the tax system amid the rule-of-law China

Record Type:	Electronic resources : Monograph/item
Title/Author:	Improving the tax system amid the rule-of-law Chinaby Qiao Wang, Weiqun Xi.
Author:	Wang, Qiao.
other author:	Xi, Weiqun.
Published:	Singapore :Springer Singapore :2022.
Description:	xiv, 281 p. :ill., digital ;24 cm.
Contained By:	Springer Nature eBook
Subject:	TaxationLaw and legislationChina.
Online resource:	https://doi.org/10.1007/978-981-16-7033-6
ISBN:	9789811670336$q(electronic bk.)

Improving the tax system amid the rule-of-law China
Wang, Qiao.

Improving the tax system amid the rule-of-law China[electronic resource] /by Qiao Wang, Weiqun Xi. - Singapore :Springer Singapore :2022. - xiv, 281 p. :ill., digital ;24 cm.

An overview of China's tax system -- The rule of Law China and its requirements for the tax system -- China's tax system structure: issues and solutions -- Improving the tax-sharing system -- Local taxes: issues and solutions -- Tax collection and management: issues and solutions.

This book discusses China's tax system, presenting a comprehensive and systematic research based on a multidisciplinary approach involving economics, finance, political science, sociology, law, public administration, history, and econometrics. With China moving toward the rule of law, this book proposes reforms to the tax laws and the stratified governance with a view to achieving tax neutrality, law-based taxation, tax equality and tax burden stability. It focuses on clarifying the implications, extension, nature, and features of a law-based tax system as well as the logical relationships between the optimization of the tax system structure, modern governance, law-based tax administration, as well as the tax-sharing system of tax collection and the rule of tax law. It suggests that optimizing the tax structure, reforming the tax-sharing system, improving local taxes, and restructuring the tax collection and management system will push China's tax system toward sound design and rule of law. This book is intended for scholars specializing in China's tax system and general readers interested in China's economy.

ISBN: 9789811670336$q(electronic bk.)

Standard No.: 10.1007/978-981-16-7033-6doiSubjects--Topical Terms:

262823
Taxation
--Law and legislation--China.

LC Class. No.: KNQ3550

Dewey Class. No.: 343.5104

Improving the tax system amid the rule-of-law China
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520 $a This book discusses China's tax system, presenting a comprehensive and systematic research based on a multidisciplinary approach involving economics, finance, political science, sociology, law, public administration, history, and econometrics. With China moving toward the rule of law, this book proposes reforms to the tax laws and the stratified governance with a view to achieving tax neutrality, law-based taxation, tax equality and tax burden stability. It focuses on clarifying the implications, extension, nature, and features of a law-based tax system as well as the logical relationships between the optimization of the tax system structure, modern governance, law-based tax administration, as well as the tax-sharing system of tax collection and the rule of tax law. It suggests that optimizing the tax structure, reforming the tax-sharing system, improving local taxes, and restructuring the tax collection and management system will push China's tax system toward sound design and rule of law. This book is intended for scholars specializing in China's tax system and general readers interested in China's economy.
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