By: Chaowu Jin
The tax system in China is not one of the most advanced in the world, but it is certainly one of the most rapidly changing systems. Although keeping up with the ever-changing tax system is not always easy to do, this book will provide readers with up-to-date information about Chinese tax from the perspective of a Chinese tax scholar. Jin’s Regulatory Environment of Chinese Taxation, Second Edition provides insight into the system of Chinese taxation. This work includes a brief introduction to evolution and development of the Chinese taxation system and describes the different types of taxes, the categories they fall into, and the structure of Chinese tax law. This second edition is a key component to any Chinese law collection and a great resource for Chinese legal research.