347 Preliminary Notes on Taxation in the People's Republic of China Jan C. Ting Assistant Professor of Law, Temple University School of Law Philadelphia, Pennsylvania * "To pay tax is a glorious duty of the people, and the patriotic concept of paying tax according to law should be established among the people. Tax workers should promote a closer relationship between Lee government and the people, raise the revolutionary standard, and hold fast to the splendid tradition of frugality and hard work." From Regulations on the Administration of National Taxation, 31 January 1950.' So said the State Council in 1950. But what is the role of taxation in China today? As a modest prelude to answering that question, this paper attempts to . summarize Western understanding of the development of the tax system of the People's Republic of China (PRC) in the 1950s. Western study of the PRC's system of taxation seems to be limited to this period and thus constitutes "the state of the art" on this subject. Principal sources are discussed in a footnote.' It is my impression that the study of taxation in China in the 1950s remains signif- icant since the tax system has not
Review of Socialist Law (in 1992 continued as Review of Central and East European Law) – Brill
Published: Jan 1, 1979
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