This book discusses China's tax system, presenting a comprehensive and
systematic research based on a multidisciplinary approach involving
economics, finance, political science, sociology, law, public
administration, history, and econometrics.With China moving toward the
rule of law, this book proposes reforms to the tax laws and the
stratified governance with a view to achieving tax neutrality, law-based
taxation, tax equality and tax burden stability. It focuses on
clarifying the implications, extension, nature, and features of a
law-based tax system as well as the logical relationships between the
optimization of the tax system structure, modern governance, law-based
tax administration, as well as the tax-sharing system of tax collection
and the rule of tax law. It suggests that optimizing the tax structure,
reforming the tax-sharing system, improving local taxes, and
restructuring the tax collection and management system will push China's
tax system toward sound design and rule of law.This book is intended for
scholars specializing in China's tax system and general readers
interested in China's economy.
