China is now facing the challenge of designing and carrying out new reforms of its taxation system. This book covers a wide range of topics critical to China\u27s future tax reform. Several prominent scholars and government officials have contributed papers which range from general tax issues to specific problem areas in tax policy design, implementation and legislation in China. The collaborative efforts between the Chinese and foreign scholars combine first hand knowledge of the current situation of China\u27s tax reform with modern economic theory and methodology, and highlight key issues which are the focus of research on China\u27s tax system today. Several papers also examine the linkages between tax reform and reforms in other areas ...