Tax Policy and Tax Reform in the People's Republic of China

Organisation for Economic Co-operation and Development2026-04-11 收录

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This paper compares the tax system in China with the tax system in OECD countries and the tax reforms China and OECD countries have implemented in the past. The analysis focuses on those taxes and tax issues which are currently on China’s reform agenda, including the consumption taxes (especially the integration of the “business tax” into the...