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

Zeng Guoxiang
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Zeng Guoxiang: Director General, Institute of Taxation, State Administration of Taxation, Beijing, China

Taxation from ATAX, University of New South Wales

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.

Keywords: China; Tax Reform; Tax Developments (search for similar items in EconPapers)
Pages: 17 pages
Date: 2000-05-19
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