Tax Policy and Tax Reform in the People's Republic of China:
This paper compares the tax system in China with the tax system in OECD countries and the tax reforms China and OECD countries have implemented in the past. The analysis focuses on those taxes and tax issues which are currently on China's reform agenda, including the consumption taxes (especial...
Gespeichert in:
| 1. Verfasser: | |
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| Weitere Verfasser: | , , |
| Format: | Elektronisch E-Book |
| Sprache: | English |
| Veröffentlicht: |
Paris
OECD Publishing
2013
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| Schriftenreihe: | OECD Taxation Working Papers
no.18 |
| Schlagworte: | |
| Online-Zugang: | Volltext |
| Zusammenfassung: | This paper compares the tax system in China with the tax system in OECD countries and the tax reforms China and OECD countries have implemented in the past. The analysis focuses on those taxes and tax issues which are currently on China's reform agenda, including the consumption taxes (especially the integration of the "business tax" into the VAT), environmentally-related taxes, the personal income tax, fiscal relations between the central and sub-central levels of government and property taxes. The paper provides a (preliminary) analysis of the tax-to-GDP ratio and the tax mix in China as well as the average and marginal tax wedge on labour income, by applying the OECD's Revenue Statistics and Taxing Wages methodology. Although a country's culture, traditions and legal system play an important part in shaping its tax regime and how it can be reformed, the paper also reviews the general design issues on how to make the tax system in China more growth-friendly, simple and transparent, less distortive and fairer. The paper contains a detailed discussion and evaluation of each tax and considers possible directions for future tax reform in China. |
| Beschreibung: | 1 Online-Ressource (63 p.) 21 x 29.7cm. |
| DOI: | 10.1787/5k40l4dlmnzw-en |
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| spelling | Brys, Bert VerfasserIn aut Tax Policy and Tax Reform in the People's Republic of China Bert, Brys ... [et al] = Politique et réformes fiscales en République Populaire de Chine / Bert, Brys ... [et al] Politique et réformes fiscales en République Populaire de Chine Paris OECD Publishing 2013 1 Online-Ressource (63 p.) 21 x 29.7cm. Text txt rdacontent Computermedien c rdamedia Online-Ressource cr rdacarrier OECD Taxation Working Papers no.18 This paper compares the tax system in China with the tax system in OECD countries and the tax reforms China and OECD countries have implemented in the past. The analysis focuses on those taxes and tax issues which are currently on China's reform agenda, including the consumption taxes (especially the integration of the "business tax" into the VAT), environmentally-related taxes, the personal income tax, fiscal relations between the central and sub-central levels of government and property taxes. The paper provides a (preliminary) analysis of the tax-to-GDP ratio and the tax mix in China as well as the average and marginal tax wedge on labour income, by applying the OECD's Revenue Statistics and Taxing Wages methodology. Although a country's culture, traditions and legal system play an important part in shaping its tax regime and how it can be reformed, the paper also reviews the general design issues on how to make the tax system in China more growth-friendly, simple and transparent, less distortive and fairer. The paper contains a detailed discussion and evaluation of each tax and considers possible directions for future tax reform in China. Taxation China, People's Republic Matthews, Stephen MitwirkendeR ctb Herd, Richard MitwirkendeR ctb Wang, Xiao MitwirkendeR ctb FWS01 ZDB-13-SOC FWS_PDA_SOC https://doi.org/10.1787/5k40l4dlmnzw-en Volltext |
| spellingShingle | Brys, Bert Tax Policy and Tax Reform in the People's Republic of China Taxation China, People's Republic |
| title | Tax Policy and Tax Reform in the People's Republic of China |
| title_alt | Politique et réformes fiscales en République Populaire de Chine |
| title_auth | Tax Policy and Tax Reform in the People's Republic of China |
| title_exact_search | Tax Policy and Tax Reform in the People's Republic of China |
| title_full | Tax Policy and Tax Reform in the People's Republic of China Bert, Brys ... [et al] = Politique et réformes fiscales en République Populaire de Chine / Bert, Brys ... [et al] |
| title_fullStr | Tax Policy and Tax Reform in the People's Republic of China Bert, Brys ... [et al] = Politique et réformes fiscales en République Populaire de Chine / Bert, Brys ... [et al] |
| title_full_unstemmed | Tax Policy and Tax Reform in the People's Republic of China Bert, Brys ... [et al] = Politique et réformes fiscales en République Populaire de Chine / Bert, Brys ... [et al] |
| title_short | Tax Policy and Tax Reform in the People's Republic of China |
| title_sort | tax policy and tax reform in the people s republic of china |
| topic | Taxation China, People's Republic |
| topic_facet | Taxation China, People's Republic |
| url | https://doi.org/10.1787/5k40l4dlmnzw-en |
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