Table of Contents

Preface Evolution of China's Tax System Taxation of Goods and Services Income Taxes on Individuals Income Taxes on Domestic Enterprises Income Taxes on Foreign Investment Agriculture Tax Local Taxes Evolution of the Current Tax System and Prospects for Future Reform Selected Bibliography Index

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This book is the first to provide a comprehensive treatment of China's domestic system of taxation. Set within the broader context of the nation's economic and fiscal structure, it offers an authoritative analysis of each type of taxation and the tax system as a whole.

About the Author

JINYAN LI is an Assistant Professor at the Faculty of Law, the University of Western Ontario, and has been affiliated with the Toronto office of the law firm of Baker and McKenzie. The co-author of Taxation of Foreign Investment in the People's Republic of China, she has also published numerous articles on Chinese tax law and serves as a regular coorespondent for Bulletin for International Fiscal Documentation and International VAT Monitor.