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1998•Revenue Law JournalOpen access

Tax Legislation of the People’s Republic of China and its Information Sources

Zhai Jianxiong

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Abstract

Revenue Law is one very important part of China’s legal system. In China, there has not been a single tax code but rather, a whole series of seperate laws and regulations on various kinds of tax. In view of the complexity of tax law and its propensity to change, it is important for researchers and practitioners to have access to tax law materials. The purpose of this paper is to provide information on sources of Chinese tax law.

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What this paper is about

Revenue Law is one very important part of China’s legal system. In China, there has not been a single tax code but rather, a whole series of seperate laws and regulations on various kinds of tax. In view of the complexity of tax law and its propensity to change, it is important for researchers and practitioners to have access to tax law materials. The purpose of this paper is to provide information on sources of Chinese tax law.

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Available abstract

Revenue Law is one very important part of China’s legal system. In China, there has not been a single tax code but rather, a whole series of seperate laws and regulations on various kinds of tax. In view of the complexity of tax law and its propensity to change, it is important for researchers and practitioners to have access to tax law materials. The purpose of this paper is to provide information on sources of Chinese tax law.

Key concepts: Tax law, Tax reform, Ad valorem tax, Business, Tax avoidance, Value-added tax, Tax credit, Direct tax

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