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An Analysis of China's Taxation System and Its Future Development

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Author Info
Zeng Guoxiang (Director General, Institute of Taxation, State Administration of Taxation, Beijing, China)
Abstract

This paper reviews the evolution of the Chinese Tax System, from 1949 to present, including a discussion on the 1994 reforms. Future developments are also discussed in detail.

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File URL: http://www.atax.unsw.edu.au/research/RePEc/discus/ATAXDiscussionPaperNo2.pdf
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Publisher Info
Paper provided by ATAX, University of New South Wales in its series Taxation with number Discussion Paper #2.

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Length: 17 pages
Date of creation: 19 May 2000
Date of revision:
Handle: RePEc:nsw:discus:02

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Related research
Keywords: China Tax Reform Tax Developments

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