1# Library to Find Best eBook for Read
Author : 魏娟
Release : 2017
Genre : Accounting
Kind : eBook
Book Rating : /5 ( reviews)
Book Synopsis Factors Affecting Tax Compliance in China by : 魏娟
Download or read book Factors Affecting Tax Compliance in China written by 魏娟. This book was released on 2017. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Wei Cui
Release : 2022-03-31
Genre : Law
Kind : eBook
Book Rating : 054/5 ( reviews)
Book Synopsis The Administrative Foundations of the Chinese Fiscal State by : Wei Cui
Download or read book The Administrative Foundations of the Chinese Fiscal State written by Wei Cui. This book was released on 2022-03-31. Available in PDF, EPUB and Kindle. Book excerpt: On subjects ranging from trade to democratization, there has lately been a wave of laments about China's development belying Western expectations. Yet these disappointments often come with misunderstandings of the very institutions that China was expected to adopt. Chinese taxation offers a sharp illustration. When China introduced a tax system suited for the market economy, it fully intended tax collection to rely on self-assessment, audits, and the rule of law. But this Western approach was quickly jettisoned in favour of one that emphasized monitoring of taxpayers and ex ante interventions, at the expense of deterrence and truthful reporting norms. The Chinese approach surprisingly matches recommendations made by recent economic scholarship on tax compliance and state capacity. China's massive but little-known explorations in taxation highlight the distinct types of modern state capacity, and raise challenging questions about the future of taxation and the superiority of institutions based on rule of law.
Author : Stephen Nelson
Release : 2011
Genre : Business & Economics
Kind : eBook
Book Rating : 772/5 ( reviews)
Book Synopsis Tax Compliance in Greater China by : Stephen Nelson
Download or read book Tax Compliance in Greater China written by Stephen Nelson. This book was released on 2011. Available in PDF, EPUB and Kindle. Book excerpt: For foreign companies and investors, doing business in Greater China opens up an array of tax compliance requirements. Now with the latest edition of Tax Compliance in Greater China: China, Hong Kong and Taiwan, companies will learn to navigate the minefield of tax issues and surmount the challenges of complying with tax in a fast-changing business region. Here are some of the changes clearly explained in the Fifth Edition: New circulars on transitional treatments for China's Enterprise Income Tax Incentives; Circular 97 and its impact on payment of social security contributions in China; Clarification to issues relating to Land Value Added Tax clearance in China; Supplementary regulations for qualification of Foreign Invested R&D Centers; Practical issues with the use of newly signed tax treaties between Hong Kong and its treaty partners; Applying Practice Note No. 46 issued by the Hong Kong Inland Revenue Department on transfer pricing; and Updates on Taiwan's investment framework and tax incentives. You'll find business-friendly practical analysis in CCH's well-known easy-to-use format Expect in-depth commentary by leading practitioners in each jurisdiction, with special attention to unique or particularly salient issues and references to relevant legislation at every point. For all business, tax and legal professionals seeking to facilitate investment decision-making and to oversee tax compliance matters in the region, Tax Compliance in Greater China: China, Hong Kong and Taiwan offers a complete solution.
Author :
Release : 2008
Genre : Tax administration and procedure
Kind : eBook
Book Rating : 304/5 ( reviews)
Book Synopsis Tax Compliance in Greater China by :
Download or read book Tax Compliance in Greater China written by . This book was released on 2008. Available in PDF, EPUB and Kindle. Book excerpt:
Author : John Brondolo
Release : 2016-03-17
Genre : Business & Economics
Kind : eBook
Book Rating : 110/5 ( reviews)
Book Synopsis Tax Administration Reform in China by : John Brondolo
Download or read book Tax Administration Reform in China written by John Brondolo. This book was released on 2016-03-17. Available in PDF, EPUB and Kindle. Book excerpt: Tax administration improvements have contributed significantly to a doubling of China’s tax-to-GDP ratio and the substantial reduction in taxpayers’ compliance costs since the mid-1990s. This paper describes the key features of China’s tax administration and their evolution over the last 20 years. It also identifes emerging challenges to the tax system and areas where further tax administration improvements are needed to sustain tax revenue and reduce taxpayers’ compliance costs in the future.
