China's tax system differs from other countries in its income group, both in terms of level and structure. China resembles, not surprisingly, the socialist countries of Eastern Europe, where indirect and direct taxation of enterprises plays the major role. China, like other socialist countries, levies almost no taxes on individual incomes. This report analyzes the present status of China's fiscal system and makes recommendations for further improvements...
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INFORMATION
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1989/06/15
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Rapport économique ou sectoriel antérieur à 2003
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7605
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1
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2010/06/12
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Disclosed
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China - Revenue mobilization and tax policy
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tax system