By: Chaowu Jin
NEW from Hein!
The tax system in China is not one of the most advanced in the world, but is certainly one of the most rapidly changing systems. Although keeping up with the ever-changing system is not always easy to do, this book will provide readers up-to-date information about Chinese tax from the perspective of a Chinese tax scholar. Since the first edition of this work was published in 2006, the primary types of tax, including the individual income tax, value added tax, and consumption tax, have undergone substantial changes. This work highlights those changes, as well as changes made to taxes of lesser significance such as the farmland occupation tax and the urban land use tax. Jin’s Regulatory Environment of Chinese Taxation, Second Edition provides insight into the system of Chinese taxation. This work includes a brief introduction to the evolution and development of the system and describes the different types of taxes, the categories they fall into, and the structure of Chinese tax law.
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Published: Buffalo; William S. Hein & Co., Inc.; 2009