Finding and Applying the Optimal Benchmark to Identify Tax Expenditures in China

Erscheinungsjahr 2023
ISBN: 978-1-84464-738-5
Verlag: Paths International Ltd

Buch, Englisch, 242 Seiten, Hardback, Gewicht: 272 g

Provides the first comprehensive tax expenditure analysis of Chinese tax legislation. It comprehensively applies the multidisciplinary theories of applied economics, public management, sociology, law and political science, centring on the top-level design of public finance established by the CPC Central Committee and the State Council, in combination with the world situation and national conditions. It looks at tax expenditure policy and the concept of fiscal and tax governance and, based on the discovery and application of the best identification standard of tax expenditure in China, it makes a comprehensive theoretical exploration, theoretical analysis and scientific evaluation of the overall effect around the tax expenditure policy. It has important theoretical significance and academic value.

China has revised its tax laws to bring them closer in substance as well as name and form to those with more advanced economies. However, Chinese public finance still lags in the use of modern analytical tools to evaluate the operation of its tax system.

Autoren/Hrsg.

Fachgebiete

• Wirtschaftswissenschaften Volkswirtschaftslehre Öffentliche Finanzwirtschaft, Besteuerung

Inhaltsverzeichnis

- CHAPTER 1 INTRODUCTION
- CHAPTER 2 A SHORT HISTORY OF TAX EXPENDITURE RESEARCH IN CHINA
- CHAPTER 3 THE DEVELOPMENT OF CHINESE ENTERPRISE INCOME TAX
- CHAPTER 4 THE EVOLUTION OF ACCOUNTING STANDARDS IN MODERN CHINA
- CHAPTER 5 TAX EXPENDITURES CONCEPT AND THE IMPORTANCE OF THE "BENCHMARK"
- CHAPTER 6 BENCHMARK WAR AND THE CASE FOR USING ACCOUNTING STANDARDS AS THE BENCHMARK
- CHAPTER 7 TAX EXPENDITURES IDENTIFIED USING ACCOUNTING STANDARDS AS THE BENCHMARK
- CHAPTER 8 CONCLUSION
- BLBLIOGRAPHY

Über Autor(innen)

Guo Yuemei, Ph.D. in Tax Law from Monash University, Australia, Professor of School of Finance and Taxation of Zhongnan University of Economics and Law, Doctoral Supervisor, Senior Accountant, Australian Certified Public Accountant. Member of the Standing Committee of Wuchang District People's Congress in Wuhan, member of the Financial and Economic Committee, director of China Finance Association, director of Australian Tax Association, director of Hubei Finance Association, etc. The main research fields are finance and taxation, accounting theory and policy, international taxation, etc. He has presided over more than 40 projects such as National Natural Science Foundation of China, Humanities and Social Sciences Fund of Ministry of Education, Ministry of Finance, Ministry-Provincial Joint Project, Hubei Social Sciences Fund, Hubei Soft Science, Hubei Education Department's Teaching Research, Humanities and Social Sciences, etc., and as the Chinese host, he presided over the Australian Research Council (ARC) international cooperation project ""Reducing Tax Barriers of China-Australia Trade and Investment"". He has published more than 50 papers in Management World, Finance and Trade Economy, Economic Management, Financial Research, Tax Research, American Tax Review, Australian Tax Forum and other magazines. The thesis has won many awards from Hubei Provincial People's Government and Wuhan Municipal People's Government.