An Introduction to China's Taxation

Tailor-made for academics, professors, researchers, and students, this guide is an excellent introduction to China’s tax system. Providing a comprehensive picture of the principles and structures behind the tax system, it also offers information about its history—from the economic recovery period through the Socialist Transformation to the Reform. Focusing on tax rates, taxpayers, and tax incentives, this account describes in detail how taxation developed in China and how it works today.