This paper examines the role of tax policy in China's economic, social and legal development. With respect to economic … development, the author examines the use of tax incentives in attracting foreign direct investment to China and assesses its … impact on the development of China's market economy. In terms of social development, the author critically assesses the …

effectively carry out an exchange of tax information. Also, China signed the Multilateral Convention on Mutual Administrative … Assistance in Tax Matters on August 27, 2013, which expands China's capacity to exchange tax information exchange.According to … the Release of Joint Outcomes of the Economic Track under the U.S.-China Strategic and Economic Dialogue V, the Chinese …

The recent policy literature on fiscal federalism in China has concentrated on the large “vertical fiscal gap …

The recent policy literature on fiscal federalism in China has concentrated on the large "vertical fiscal gap …

VAT reform constituted the most important tax policy action China took during the global financial crisis in 2008-9. If … China had had a more typical tax structure, this specific policy instrument (as well as certain others) would not have been … available. Conversely, because of the idiosyncrasies of China’s current tax structure, some of the policy measures commonly …