Skip to main content
SpringerLink
Log in
Palgrave Macmillan

Transformation of the Fiscal and Taxation Systems

  • Book
  • © 2022

Overview

Authors:
  1. Kang Jia

    1. Chinese Academy of Fiscal Sciences, Beijing, China

    View author publications

    You can also search for this author in PubMed   Google Scholar

  2. Liu Wei

    1. Chinese Academy of Fiscal Sciences, Beijing, China

    View author publications

    You can also search for this author in PubMed   Google Scholar

  • Explains China's tax system in a simple and easy to understand way
  • Theorizes how a national unit such as China can regulate an intrinsically international field like finance
  • Advocates a massive simplification and rationalization in a bold and logical way

Part of the book series: The Great Transformation of China (TGTC)

  • 832 Accesses

This is a preview of subscription content, log in via an institution to check access.

Access this book

Log in via an institution
eBook USD 89.00
Price excludes VAT (USA)
  • Available as EPUB and PDF
  • Read on any device
  • Instant download
  • Own it forever
Softcover Book USD 119.99
Price excludes VAT (USA)
  • Compact, lightweight edition
  • Dispatched in 3 to 5 business days
  • Free shipping worldwide - see info
Hardcover Book USD 119.99
Price excludes VAT (USA)
  • Durable hardcover edition
  • Dispatched in 3 to 5 business days
  • Free shipping worldwide - see info

Tax calculation will be finalised at checkout

Other ways to access

Licence this eBook for your library

Institutional subscriptions

Table of contents (5 chapters)

  1. Front Matter

    Pages i-xxii
    Download chapter PDF

  2. Introduction

    • Jia Kang, Liu Wei
    Pages 1-107

  3. Problem Orientation: Prominent Problems Facing China’s Fiscal and Taxation System

    • Jia Kang, Liu Wei
    Pages 109-158

  4. Goal Lead: The General Idea, Basic Goal and Path of Fiscal and Taxation System Reform

    • Jia Kang, Liu Wei
    Pages 159-172

  5. Practical Operation: Build a Modern Fiscal and Taxation System Suitable for the Modernization of National Governance

    • Jia Kang, Liu Wei
    Pages 173-323

  6. Risk Prevention and Control and Supporting Linkage

    • Jia Kang, Liu Wei
    Pages 325-373

  7. Back Matter

    Pages 375-379
    Download chapter PDF
Back to top

Keywords

About this book

This book elucidates the murky realities of China's taxation system today, and advocates bold plans for change. Theorizing finance and taxation in relation to a national political system, the authors explain the current tangled-up realities of China's creaky, inherited and uneven tax system- and put forward a plan for radical change. This book will be of interest to finance professionals, economists, and scholars of the Chinese economy. The focus is to properly handle the three basic economic and social relations between the government and the market (and the enterprises as the main market entities), between the central and local governments, and between the public power system and the citizens. This book follows the research context of problem orientation – goal orientation - practical operation, and puts forward the ideas, basic goals and paths of fiscal system reform that adapt to the modernization of national governance.


Authors and Affiliations

  • Chinese Academy of Fiscal Sciences, Beijing, China

    Kang Jia, Liu Wei

About the authors

Jia Kang is Ph.D. Advisor and Research Fellow at Chinese Academy of Fiscal Sciences. He is a member of the National Committee of CPPCC and Member of Subcommittee of Economy, CPPCC. His has extensively published monographs and chapters such as New Supply: Chinese Innovation in Theory of Economics, Supply-Side Reform - China New Supply-Side Economics, Ten Topics of Supply-Side Reform, and Crucial Challenge in front of China: How to Escape Mid-income Trap.

 

Liu Wei has a Ph.D. in Economics and is Associate Research Fellow and Graduate Instructor at Chinese Academy of Fiscal Sciences (originally, Research Institute for Fiscal Science, the Ministry of Finance, P.R.C.). He is also Adjunct Professor of East China University of Political Science and Law and is mainly engaged in the research of financial theory and policies, government investment and financing, government budget performance.


Bibliographic Information

  • Book Title: Transformation of the Fiscal and Taxation Systems

  • Authors: Kang Jia, Liu Wei

  • Translated by: Du Lei, Tian Liyuan, Shang Zhilu

  • Series Title: The Great Transformation of China

  • DOI: https://doi.org/10.1007/978-981-16-2590-9

  • Publisher: Palgrave Macmillan Singapore

  • eBook Packages: Economics and Finance, Economics and Finance (R0)

  • Copyright Information: Zhejiang University Press 2022

  • Hardcover ISBN: 978-981-16-2589-3Published: 25 February 2022

  • Softcover ISBN: 978-981-16-2592-3Published: 26 February 2023

  • eBook ISBN: 978-981-16-2590-9Published: 24 February 2022

  • Series ISSN: 2509-6001

  • Series E-ISSN: 2509-601X

  • Edition Number: 1

  • Number of Pages: XXII, 379

  • Number of Illustrations: 18 b/w illustrations, 1 illustrations in colour

  • Topics: Public Finance, Business Taxation/Tax Law, Asian Economics

Publish with us

Policies and ethics

Back to top

Search

Navigation