Name: An Introduction to China's Taxation
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An Introduction to China's Taxation

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Author: Yang Hong

ISBN: 9789814332019

eISBN: 9789814332002

Pub Date: February 2012

Pages: 400 Size: 7"x10" Hardcopy

Deconstructs the Complexities of China

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This book provides a comprehensive analysis of China’s tax system, including the latest changes in the country’s methods of taxation. The book details the current tax system with a focus on tax rates, taxpayers, tax incentives, and specific taxation. The book covers 9 tax types, including value added tax, consumption tax, business tax, customs duty, enterprise income tax, individual income tax, resource taxes, property taxes, and taxes for special purposes.

Content Highlights

1. An excellent introductory book tailor-made for academics, professors, researchers, and students who want to understand China’s tax system

2. Provides a comprehensive analysis of China’s tax system, including the latest changes in the country’s methods of taxation

3. Introduces the basic concept of China’s tax system, the development and evolution of the tax system since the founding of the PRC, and the details of the current tax system with a focus on tax rates, taxpayers, tax incentives, and specific taxation

About the Editor

Yang Hong is the Dean and Professor at the School of Taxation in the Central University of Finance and Economics. Her research covers taxation policies, taxation planning and enterprise taxation. She is the author of Research on the Reform of Individual Tax System (2010), Empirical Studies on the Effects of Taxation on the Income Distribution (2010), and chief editor of China's Taxation (2010), The Tax Law (National-Level Textbook), etc.

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