Taxation in the People's Republic of China

By Jinyan Li | Go to book overview

The tax is paid either in cash or in kind with animals, such as horses, cows, sheep, and camel, and is computed on the basis of either the gross income of the taxpayer or the number of animals.


NOTES
1.
Xue Muqiao, ed, Zhongguo Jingji Nianjian (Almanac of China's Economy) ( Beijing: Economic Management Press, 1988), p. xi-24, 33.
2.
General Bureau of Taxation, ed. Sanshiliu Nian Gongshang Shuishou Tongji Ziliao, 1950-1985 (Statistics on Industrial and Commercial Taxes During the Thirty-Six Years, 1950-1985) ( Beijing: China Finance and Economics Press, 1988); hereafter, Tax Statistics, p. 46; also Ministry of Finance, "The Great Success of Financial Work in the Past Thirty- Five Years," Cai Zheng 10 ( 1984): 1.
3.
According to a study of a primarily agricultural county, the agriculture tax had accounted for 32 percent of the total tax revenue in 1957, but only 9 percent in 1983: Zheng Jiaju and Ye Shaokun, "Thoughts on Reforming Agriculture Taxes," Nongye Jingji Wenti, April 23, 1985, p. 36.
4.
The regulations on the tax were included in the "Land Law for the Xiang-Gan Boarder Area," which provided that:

The Land Tax can be levied at three rates based upon the situations of production: 15, 10, and 5 percent.

The first rate [15 percent] should be the most important rate. Under special circumstances, upon the approval of the Supreme Soviet Government (Communist-led government), the other two rates may be used. The Land Tax can be exempt, upon the approval of the Soviet Government if there is a natural disaster, catastrophe or other special circumstances. The Land Tax must be collected by the Soviet Government at county level and used by the Supreme Soviet.

See Mao Zedong, "Nongcun Diaocha (Investigation in the Countryside)" ( Jinchaji Xinhua Bookstore, 1947). pp. 112-113; and Li Hengrui, Zhonghua Renmin Gongheguo Nongye Shui Shigao (Manuscripts on the History of the Agriculture Tax in the People's Republic of China) ( Beijing: Finance Press, 1959), p. 72; hereafter, Manuscripts on History.

5.
"Agrarian Reform Law of the People's Republic of China," promulgated by the Central People's Government on June 30, 1950.
6.
"Interim Regulations on Agriculture Tax in Newly Liberated Regions," promulgated by the ninth session of the Central People's State Committee on September 5, 1950.
7.
Prior to the reform, landlords and rich peasants, who constituted about 10 percent of the total agrarian population of the country, owned about 80 to 90 percent of the land. See Li, Manuscripts on History, p. 125.
8.
The percentage decreased, not because the Agriculture Tax payment decreased, but because of the rapid increase of revenue from the industrial sector of the country: see Li, Manuscripts on History, p. 171; and R. L. Tung, Chinese Industrial Society after Mao ( Lexington: Lexington Books, 1982), p. 49.
9.
Li, Manuscripts on History, p. 181.

-133-

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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
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