03757nam a22005655i 4500 978-981-97-5465-6 DE-He213 20251030113328.0 cr nn 008mamaa 241126s2024 si | s |||| 0|eng d 9789819754656 978-981-97-5465-6 10.1007/978-981-97-5465-6 doi HJ192.5-.52 HJ2240-5958.2 JPP bicssc POL024000 bisacsh JPP thema Kang, Jia. author. aut http://id.loc.gov/vocabulary/relators/aut 88043 Tackling Difficulties in Tax Administration Reform [electronic resource] : Reducing the Tax Burden of China / by Jia Kang, Liang Ji, Cheng Yu. 1st ed. 2024. Singapore : Springer Nature Singapore : Imprint: Palgrave Macmillan, 2024. XVIII, 264 p. 9 illus., 1 illus. in color. online resource. text txt rdacontent computer c rdamedia online resource cr rdacarrier text file PDF rda Introduction -- Chapter I: Formation and Evolution of China's Compound Tax System -- Chapter II: Overview of the Progress of Six Major Tasks of Tax Reform in Supporting Fiscal and Taxation Reform -- Chapter Ⅲ: Panorama of Tax Reduction, Negative Reduction and Related System Reform -- Chapter Ⅳ: "Hard Bones" of Tax Reform: Gradually Increasing the Proportion of Direct Taxes and Building the Local Taxation System -- Conclusion. This book explores China's tax system- one of the largest in the world, it operates on a quite different logic in taxing income, property and capital gains compared with most other countries. In an effort to reduce income inequality and continue to drive robust growth, a lively debate about the reform of China's tax system is taking place. In this book, some of China's most prominent thinkers on the topic share their insights and proposals. This book will interest scholars of the Chinese economy, business analysts and scholars of taxation policy. Jia Kang is Ph.D. Advisor and Research Fellow at the Chinese Academy of Fiscal Sciences, Ministry of Finance of the People’s Republic of China and member of the National Committee of the CPPCC, and Chief Economist of the China Academy of New Supply-side Economics. Liang Ji is Ph.D. Professor at the Chinese Academy of Fiscal Sciences. She has published 2 monographs and 10 co-authored books, and more than 100 academic papers in academic journals. Cheng Yu is Ph.D. Professor at the Chinese Academy of Fiscal Sciences. She has published 3 monographs and 20 co-authored books, and more than 100 academic papers in academic journals. Taxation. 57188 Fiscal policy. 88044 Finance, Public. 59081 Economics. 58354 Taxation Policy. 88045 Public Finance. 57719 Economics. 58354 Ji, Liang. author. aut http://id.loc.gov/vocabulary/relators/aut 88046 Yu, Cheng. author. aut http://id.loc.gov/vocabulary/relators/aut 88047 SpringerLink (Online service) Springer Nature eBook Printed edition: 9789819754649 Printed edition: 9789819754663 Printed edition: 9789819754670 https://doi.org/10.1007/978-981-97-5465-6 ZDB-2-POS ZDB-2-SXPI 65211 65211