This Note will examine the 2004 Draft Inheritance Tax Law and provide suggestions for improving the law. Part II provides a background of the social and political context leading up to the Draft Law and of the developments since 2004. Part III examines the Draft Law itself and comments on its shortcomings, omissions, and areas needing improvement. Finally, Part IV summarizes the arguments for and against the tax examined in Part III and concludes that a wealth transfer tax could be a useful tool to achieve China’s numerous social objectives. The Draft Law of 2004, however, requires many serious revisions before implementation
The author, in this article, considers some of the key features of the China-United Kingdom Income T...
China's ancient tax system, primarily built on land tax, suited its huge agrarian economic basis, wh...
AbstractThis article commences with a brief historical overview of the taxation system in China and ...
This paper examines the role of tax policy in China\u27s economic, social and legal development. Wit...
In 2018, China started to implement the comprehensive income system for the first time in its new In...
China had no foreign direct investment (FDI) before 1979. Now, it is one of the world\u27s largest r...
In 1980, the People’s Republic of China adopted an income tax on joint ventures and individuals. The...
Foreign direct investment (FDI) was unknown to Chinese people before the opening policy in 1979, but...
Inheritance tax systems can play an important role in increasing social equality, yet across the wor...
This article discusses the effort of the People\u27s Republic of China (PRC or China) to obtain reve...
China has had a remarkable development since the late 1970s, when the Chinese government started ope...
In the summer of 1979, a month-long seminar on taxation sponsored by Harvard Law School’s Internatio...
AbstractThis article commences with a brief historical overview of the taxation system in China and ...
As part of the People\u27s Republic of China\u27s continued effort to strengthen and define its lega...
The enterprise income tax law in China has for a long time been characterized by the co-existence of...
The author, in this article, considers some of the key features of the China-United Kingdom Income T...
China's ancient tax system, primarily built on land tax, suited its huge agrarian economic basis, wh...
AbstractThis article commences with a brief historical overview of the taxation system in China and ...
This paper examines the role of tax policy in China\u27s economic, social and legal development. Wit...
In 2018, China started to implement the comprehensive income system for the first time in its new In...
China had no foreign direct investment (FDI) before 1979. Now, it is one of the world\u27s largest r...
In 1980, the People’s Republic of China adopted an income tax on joint ventures and individuals. The...
Foreign direct investment (FDI) was unknown to Chinese people before the opening policy in 1979, but...
Inheritance tax systems can play an important role in increasing social equality, yet across the wor...
This article discusses the effort of the People\u27s Republic of China (PRC or China) to obtain reve...
China has had a remarkable development since the late 1970s, when the Chinese government started ope...
In the summer of 1979, a month-long seminar on taxation sponsored by Harvard Law School’s Internatio...
AbstractThis article commences with a brief historical overview of the taxation system in China and ...
As part of the People\u27s Republic of China\u27s continued effort to strengthen and define its lega...
The enterprise income tax law in China has for a long time been characterized by the co-existence of...
The author, in this article, considers some of the key features of the China-United Kingdom Income T...
China's ancient tax system, primarily built on land tax, suited its huge agrarian economic basis, wh...
AbstractThis article commences with a brief historical overview of the taxation system in China and ...