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Management of the "Stupid Melon Seed Dealer" and Its Evasion of Taxes and Other Tax Problems

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  • Ma Qianli

Abstract

The "Stupid Melon Seed Dealer" owned by Nian Guangjiu of Wuhu city, Anhui province, is nationally known. I went to Wuhu in mid-June 1983 to make an on-the-spot study of it and later researched other available material. Following are my observations on how the operation was run and how it managed to evade part of the taxes it owed the state, as well as some opinions on the question of taxation.

Suggested Citation

  • Ma Qianli, 1987. "Management of the "Stupid Melon Seed Dealer" and Its Evasion of Taxes and Other Tax Problems," Chinese Economy, Taylor & Francis Journals, vol. 21(1), pages 76-83, October.
  • Handle: RePEc:mes:chinec:v:21:y:1987:i:1:p:76-83
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