Table of Contents

Tax system and policy options in China, T. Fulton et al; perfecting tax regulations and improving government monitoring, F.-R. Dong; unsolved problems in China's reform of tax system, P. Chen; China's tax treaty policy, B. Arnold and J.-Y. Li; how financially viable are the Chinese SOEs? - findings of a survey in five Chinese municipal cities, I.J. Singh and D.-C. Zheng; impact analysis of income tax reform in China, D.-Q. Xu; changes in enterprise income tax and its impact on firms' behaviour, Y.-H. An and Z.-S. Yin; a lawyer's perspective on income tax reform in China, N. Boidman; tariff reductions, tax replacement and the implications for income distribution in China, F. Zhai et al; lessons from US for Chinese medical care and tax reform, L. Li; regional economies, township-village enterprises and tax reform, T.-L. Jian; China's ambitious inter-governmental fiscal reform agenda, R. Cullen and H.L. Fu. (Part contents)