Chinese Business Etiquette: A Guide to Protocol, Manners, and Culture in the People's Republic of China (A Revised and Updated Edition of "Dealing with the Chinese")
Harvard Business Review on Doing Business in China
Taxation in Modern China
Who Will Feed China: Wake-Up Call for a Small Planet
China's Environmental Crisis: An Inquiry into the Limits of National Development
Growing out of the Plan: Chinese Economic Reform 1978-1993
Forging Reform in China: The Fate of State-Owned Industry
China's Unfinished Economic Revolution
What Does China Think?
Red Capitalism in South China: Growth and Development of the Pearl River Delta


Taxation in Modern China  


Edited by Donald Brean

The gradual dismantling of the central planning apparatus over the past two decades has meant that government revenue has declined as a proportion of GDP.

Yet it is the government that will have to pay the bill for the reform of the state-owned enterprises as it takes over their debts, their unfunded pension liabilities and their responsibility for meeting the housing, education and health needs of their workers. The state will also eventually have to bail out the banking system.

So reforming government finances, especially the tax system, is an essential component of the reform programme. This collection of essays starts with a broad view of this situation, then homes in on specifics, such as the relationship between local and central government tax systems. It also includes a useful review of accounting in China.



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