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2006•Xi'nan Nongye Daxue xuebaoRequires access

SOME IDEAS OFFERD TO IMPROVE THE LOCAL TAX SYSTEMS IN CHINA

Dongxuan Wang

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Abstract

A new round of tax system reform will soon begin in China.It will be another major readjustment of the tax system in the country after the tax allocation reform in 1994.The oncoming tax system reform is intended to improve the system of tax allocation and make it more adaptable to market economy.The reform of local tax system is a vital part of the tax system reform as a whole.This paper analyzes the problems existing in the present local tax system of China and offers some policy options for their solution.

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A new round of tax system reform will soon begin in China.It will be another major readjustment of the tax system in the country after the tax allocation reform in 1994.The oncoming tax system reform is intended to improve the system of tax allocation and make it more adaptable to market economy.The reform of local tax system is a vital part of the tax system reform as a whole.This paper analyzes the problems existing in the present local tax system of China and offers some policy options for their solution.

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Available abstract

A new round of tax system reform will soon begin in China.It will be another major readjustment of the tax system in the country after the tax allocation reform in 1994.The oncoming tax system reform is intended to improve the system of tax allocation and make it more adaptable to market economy.The reform of local tax system is a vital part of the tax system reform as a whole.This paper analyzes the problems existing in the present local tax system of China and offers some policy options for their solution.

Key concepts: Tax reform, China, Economics, Tax credit, Ad valorem tax, Value-added tax, Business, Indirect tax

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