Improving the Tax System amid the Rule-of-Law China 9789811670329, 9789811670336, 9811670323

Table of contents :
Acknowledgements
Contents
Authors and Translators
About the Authors
Translators
1 An Overview of China’s Tax System
1.1 Research Background and Significance
1.1.1 Background
1.1.2 Research Significance
1.2 Literature Review
1.2.1 Logical Relationship Between Rule of Law and the Improvement of the Tax System
1.2.2 Research on the Relevant Theories of Tax System Reform
1.2.3 Research on Tax Structure Amid Rule of Law
1.2.4 Tax-Sharing System Under the Rule of Law
1.2.5 Research on Local Tax Under the Rule of Law
1.2.6 Research on Tax Collection and Management Amid Rule of Law
1.2.7 Conclusion of Literature Review
1.3 Research Design and Research Methods
1.3.1 Research Design
1.3.2 Research Methods
1.3.3 Research Difficulties
1.4 Research Structure and System
1.4.1 Technical Roadmap
1.4.2 Research Framework
1.5 Innovations and Deficiencies
1.5.1 Innovations
1.5.2 Inadequacies
2 Rule-of-Law China and Its Requirements for the Tax System
2.1 Building a Rule-of-Law China: The Only Way to Modernize the National Governance System
2.1.1 National Governance and the Modern National Governance System
2.1.2 The Modernization of the National Governance System and the Construction of the Rule of Law in China
2.1.3 National Governance Under the Law: The Only Way to Modernize the National Governance System
2.2 Rule-of-Law Taxation: A Requisite to Build a Rule-of-Law China
2.2.1 Connotations and Essence of Rule-of-Law Taxation
2.2.2 Rule-of-Law Taxation: An Inevitable Requirement of a Rule-of-Law China
2.3 Relations to be Handled to Promote Law-Based Taxation
2.3.1 Optimizing the Tax Structure
2.3.2 Improving the Tax-Sharing System
2.3.3 Perfecting the Local Tax System
2.3.4 Improving the Tax Collection and Administration System
3 China’s Tax System Structure: Issues and Solutions
3.1 Theoretical Analysis of the Tax Structure Optimization
3.1.1 Connotations and Classifications of the Tax Structure
3.1.2 Theoretical Basis and Assessment of Tax Structure Optimization
3.1.3 Tax Structure Model and Selection of Main Tax Categories
3.1.4 Administrating Tax According to Law as the Ultimate Goal of Tax Optimization
3.2 Analysis of the Tax Structure Based on International and Domestic Standards
3.2.1 Analysis Based on the Organization for Economic Cooperation and Development Standards
3.2.2 Analysis Based on World Bank Standards
3.2.3 Analysis by Green Tax Standard
3.2.4 Analysis Based on Direct and Indirect Tax Standard
3.2.5 Analysis of the Causes of the Changes in China’s Tax Structure
3.3 The Mathematical Relationship of the Influence of China’s Tax Structure on Economic Growth and Income Distribution Against the Background of Rule of Law
3.3.1 Empirical Analysis of the Impact of China’s Tax Structure on Economic Growth
3.3.2 Empirical Analysis of the Influence of China’s Tax Structure on Income Distribution Under the Rule of Law
3.4 Lessons from Tax Structure Reforms Abroad
3.4.1 Diachronic Analysis of Tax Structures in Other Countries
3.4.2 Synchronic Analysis of Tax Structure in Different Countries
3.4.3 Implications of Those Changes for the Optimization of China’s Tax Structure
3.5 Principles and Policy Suggestions for Optimizing China’s Tax Structure
3.5.1 Principles for Optimizing Tax Structure
3.5.2 Policy Recommendations
3.5.3 Policy Recommendations to Optimize the Tax Structure
4 Improving the Tax-Sharing System Amid Rule-of-Law China
4.1 Relationship Between the Tax-Sharing System and the Rule of Law
4.1.1 The Juristic Basis of the Tax-Sharing System
4.1.2 The Juristic Significance of the Tax-Sharing System
4.1.3 The Tax-Sharing System: An Important Part of China’s Move Toward the Rule of Law
4.2 China’s Current Tax-Sharing System: Tax Revenue Sharing Game Between Central and Local Governments
4.2.1 A Reexamination of the Purpose of the Tax-Sharing System
4.2.2 Tax Revenue Game Between the Central and Local Governments Due to Information Asymmetry
4.3 The Experiences of Tax-Sharing Systems Based on the Rule of Law in Typical Countries
4.3.1 An Examination of Tax-Sharing Systems in Typical Countries
4.3.2 Lessons from Developed Countries Practising Tax-Sharing Systems
4.4 Basic Ideas of a Law-Based Tax-Sharing System
4.4.1 Regulating Intergovernmental Tax Distribution in Accordance with Law
4.4.2 Building a Tax System in the Form of Law
4.4.3 Establishing a Legal System Supervising Budget Management
5 Local Taxes: Issues and Solutions
5.1 Theoretical Analysis of Local Tax Reform Under the Rule of Law
5.1.1 Connotations of Local Taxes and the Local Tax System
5.1.2 The Principle of Local Tax Reform Under the Rule of Law
5.2 The Changes and Current Situation of Local Taxation Toward Rule of Law in China
5.2.1 Changes in Local Taxation Toward Rule of Law
5.2.2 Achievements in Rule-of-Law Local Taxation
5.2.3 Obstacles on the Way of Local Taxation Toward the Rule of Law
5.3 Lessons from Law-Based Local Taxation in Typical Countries
5.3.1 Foreign Local Taxation Systems
5.3.2 A Comparison of Local Tax Power Systems in Foreign Countries
5.3.3 A Comparison of Local Tax Lawmaking in Foreign Countries
5.4 Suggestions for Rule-of-Law Local Taxation in China
5.4.1 The Goal and Framework of Rule-of-Law Local Taxation in China
5.4.2 Suggestions for Tax Revenue Division Under the Law
6 Tax Collection and Administration: Issues and Solutions
6.1 Review on the Reform of Tax Collection and Administration in China
6.1.1 The Tax Collection and Administration System and Its Changes
6.1.2 The Reform of China’s Tax Collection and Administration System
6.2 Issues in Building Rule-of-Law Collection and Management in China
6.2.1 Tax Administration by Law to be Improved
6.2.2 Paying Taxes According to Law to be Reinforced and Awareness of Paying Taxes to be Improved
6.2.3 Protection of Taxpayers’ Rights and Interests to be Regulated
6.2.4 Legal Environment of Taxation to be Improved
6.3 International Experiences and Suggestions in Tax Collection and Administration
6.3.1 International Experiences in Tax Collection and Administration
6.3.2 Implications
6.4 Policy Suggestions for Improving China’s Tax Collection and Administration System
6.4.1 Improving Tax Law, Optimizing Administration and Service, and Strengthening Rule-of-Law Tax
6.4.2 Raising Citizens’ Awareness of Paying Taxes According to Law
6.4.3 Improving Tax Relief System to Protect Taxpayers Rights
6.4.4 Improving Tax Collection Administration, the Tax System, and the Legal Environment
Conclusion
Postscript
References