Taxation in the People's Republic of China

By Jinyan Li | Go to book overview

import, an Import Adjustment Tax was introduced in 1985 and levied on some commodities, the import of which is not encouraged by the state. 43 This tax is imposed at importation and levied together with import duties in cases where the Product Tax or VAT is levied. Although no specific exemption is provided for enterprises with foreign investment, these enterprises are apparently not subject to the tax.


NOTES
1.
For some general comments on the Chinese turnover tax system, see Ding Wen, et al., Shuishou Yu Caiwu Shouce (Taxation and Financial Affairs Handbook) ( Beijing: Economic Management Press, 1987), pp. 184-215; Wang Kun, Guojia Shuishou Gailun (A Discussion of state Taxation) ( Wuchang: Huazhong Engineering College Press, 1985), pp. 97-164; and Wang Chengyao, Guojia Shuishou (State Taxation) ( Beijing: China Finance and Economics Press, 1987), pp. 149-254; World Bank, CHINA: Finance and Investment ( Washington D.C.: World Bank, 1980); A. Chekhutov, The Tax System in the People's Republic of China ( Washington D.C.: U.S. Joint Publications Research Service trans., 1963), p. 128.
2.
"Regulations of the People's Republic of China on Product Tax" (draft), promulgated on September 18, 1984, by the State Council; hereafter, Product Tax Regs. "Implementing Rules for the Regulations of the People's Republic of China on Product Tax," (draft); promulgated on September 28, 1984; hereafter, Product Tax Rules. For a general discussion of the tax, see Hu Zhongliu, and Dong Qingzheng, eds., Guojia Shuishou (State Taxation) ( Beijing: Central Broadcasting and TV University Press, 1986), pp. 160-81; Zhao Weijin and Yin Zhongxin, Zhongguo Shuiwu Xue (Chinese Tax Affairs) ( Kaifeng: Henan University Press, 1987), pp. 99-143; China's Tax System Editorial Board, ed., Zhongguo Shuizhi (China's Tax System) ( Beijing: China Finance and Economics Press, 1988), pp. 50-85; and Wang Qingwen, and Xu Zenghong, "The Historical Position of Product Tax," Zhongguo Shuiwu 5 ( 1985): 22.
3.
"Regulations of the People's Republic of China on Value Added Tax" (draft), promulgated by the State Council on September 18, 1984; hereafter, VAT Regs. "Detailed Rules for the Implementation of the Regulations of the People's Republic of China on Value Added Tax" (draft); issued by the Ministry of Finance on September 28, 1984; hereafter, VAT Rules. For a discussion of the tax, see Jinyan Li, "People's Republic of China: Value Added Tax," Bulletin for International Fiscal Documentation 42 ( 1988): 17; and Guo Hongde , Wang Wending, and Han Shaochu, Zengzhi Shui Gaishuo (A General Introduction to the Value Added Tax) ( Beijing: China Finance and Economics Press, 1984).
4.
"Regulations of the People's Republic of China on Business Tax" (draft), promulgated by the State Council on September 18, 1984; hereafter, Business Tax Regs. "Implementing Rules for the Regulations of the People's Republic of China on Business Tax" (draft), issued by the Ministry of Finance on September 28, 1984.
5.
"Regulations of the People's Republic of China on Salt Tax" (draft), promulgated by the State Council on September 18, 1984; and "Implementation Rules for the Salt Tax Law," issued by the Ministry of Finance on September 28, 1984. See also "Salt Industry Management Regulations," issued by the State Council on February 9, 1990.
6.
"Law of the People's Republic of China on the Consolidated Industrial and Commercial Tax" (draft), promulgated on September 11, 1958, by the Standing Committee of

-45-

Notes for this page

Add a new note
If you are trying to select text to create highlights or citations, remember that you must now click or tap on the first word, and then click or tap on the last word.
One moment ...
Default project is now your active project.
Project items
Notes
Cite this page

Cited page

Style
Citations are available only to our active members.
Buy instant access to cite pages or passages in MLA 8, MLA 7, APA and Chicago citation styles.

(Einhorn, 1992, p. 25)

(Einhorn 25)

(Einhorn 25)

1. Lois J. Einhorn, Abraham Lincoln, the Orator: Penetrating the Lincoln Legend (Westport, CT: Greenwood Press, 1992), 25, http://www.questia.com/read/27419298.

Note: primary sources have slightly different requirements for citation. Please see these guidelines for more information.

Cited page

Bookmark this page
Taxation in the People's Republic of China
Table of contents

Table of contents

  • Title Page iii
  • Contents vii
  • Preface ix
  • 1 - Evolution of China's Tax System 1
  • Notes 26
  • 2 - Taxation of Goods and Services 31
  • Notes 45
  • 3 - Income Taxes on Individuals 51
  • Notes 63
  • 4 - Income Taxes on Domestic Enterprises 69
  • Notes 87
  • 5 - Income Taxes on Foreign Investment 99
  • Notes 116
  • 6 - Agriculture Tax 125
  • Notes 133
  • 7 - Local Taxes 137
  • Notes 146
  • 8 - Evaluation of the Current Tax System and Prospects for Future Reform 151
  • Notes 173
  • Selected Bibliography 177
  • Index 191
  • About the Author 195
Settings

Settings

Typeface
Text size Smaller Larger Reset View mode
Search within

Search within this book

Look up

Look up a word

  • Dictionary
  • Thesaurus
Please submit a word or phrase above.
Print this page

Print this page

Why can't I print more than one page at a time?

Help
Full screen
Items saved from this book
  • Bookmarks
  • Highlights & Notes
  • Citations
/ 198

matching results for page

    Questia reader help

    How to highlight and cite specific passages

    1. Click or tap the first word you want to select.
    2. Click or tap the last word you want to select, and you’ll see everything in between get selected.
    3. You’ll then get a menu of options like creating a highlight or a citation from that passage of text.

    OK, got it!

    Cited passage

    Style
    Citations are available only to our active members.
    Buy instant access to cite pages or passages in MLA 8, MLA 7, APA and Chicago citation styles.

    "Portraying himself as an honest, ordinary person helped Lincoln identify with his audiences." (Einhorn, 1992, p. 25).

    "Portraying himself as an honest, ordinary person helped Lincoln identify with his audiences." (Einhorn 25)

    "Portraying himself as an honest, ordinary person helped Lincoln identify with his audiences." (Einhorn 25)

    "Portraying himself as an honest, ordinary person helped Lincoln identify with his audiences."1

    1. Lois J. Einhorn, Abraham Lincoln, the Orator: Penetrating the Lincoln Legend (Westport, CT: Greenwood Press, 1992), 25, http://www.questia.com/read/27419298.

    Cited passage

    Thanks for trying Questia!

    Please continue trying out our research tools, but please note, full functionality is available only to our active members.

    Your work will be lost once you leave this Web page.

    Buy instant access to save your work.

    Already a member? Log in now.

    Search by... Author
    Show... All Results Primary Sources Peer-reviewed

    Oops!

    An unknown error has occurred. Please click the button below to reload the page. If the problem persists, please try again in a little while.