China's Tax Reform Options

China is now facing the challenge of designing and carrying out new reforms of its taxation system. This book covers a wide range of topics critical to China's future tax reform. Several prominent scholars and government officials have contributed papers which range from general tax issues to specific problem areas in tax policy design, implementation and legislation in China. The collaborative efforts between the Chinese and foreign scholars combine first hand knowledge of the current situation of China's tax reform with modern economic theory and methodology, and highlight key issues which are the focus of research on China's tax system today. Several papers also examine the linkages between tax reform and reforms in other areas in China, such as monetary and housing reforms, thus giving a more complete picture of the task ahead. Contents: Tax System and Policy Options in China (T Fulton et al.)Budget Law and Hardening the Budget Constraints (F-R Dong)Chinese Tax Reform: Unsolved Problems (P Chen)China's Tax Treaty Policy (B Arnold & J-Y Li)How Financially Viable are the Chinese SOEs: Findings of a Survey in Five Chinese Municipal Cities (I J Singh & D-C Zheng)Income Tax Reform and Its Impacts in China (D-Q Xu)Strategic Response to the Income Tax Reform for Enterprises in China (J Z-S Yin & Y-H An)Policy Options from A Tax Lawyer's Perspective (N Boidman)Trade Liberalization, Government Tax Replacement Policies and Income Distribution in China (Z Wang et al.)Reforming the Health Care System: A China-US Comparison and Policy Implications for China (L Li)Regional Economic Development, TVEs, and Tax Reforms in China (T-L Jian)China's Ambitious Inter-Governmental Fiscal Reform Agenda (R Cullen & H L Fu)and other papers Readership: Economists, students and lecturers who are interested in China's economic system. Keywords:China;Taxation;Taxation Reform;Tax Treaty;State-Owned-Enterprise;Trade;Public Policy;Health Care;Income Tax