Taxation and Taxes (Shuìshōu yǔ shuìzhǒng 税收与税种)|Shuìshōu yǔ shuìzhǒng 税收与税种 (Taxation and Taxes)
LI Jinyan and HUANG He
China’s tax system is probably the most ancient and, at the same time, the most recent in the world. While records of land taxes go back almost four thousand years, the current tax structure did not come into existence until after 1980. Despite the Western influences of China’s current tax system, it remains compatible with China’s culture and politics.
The Chinese tax system looks like other tax systems in