Preliminary Notes on Taxation in the People's Republic of China

Preliminary Notes on Taxation in the People's Republic of China 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 http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png Review of Socialist Law (in 1992 continued as Review of Central and East European Law) Brill

Preliminary Notes on Taxation in the People's Republic of China

Loading next page...
 
/lp/brill/preliminary-notes-on-taxation-in-the-people-s-republic-of-china-gZYW4CAl0A
Publisher
Brill
Copyright
© 1979 Koninklijke Brill NV, Leiden, The Netherlands
ISSN
0165-0300
eISSN
1875-2985
D.O.I.
10.1163/157303579X00217
Publisher site
See Article on Publisher Site

Abstract

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

Journal

Review of Socialist Law (in 1992 continued as Review of Central and East European Law)Brill

Published: Jan 1, 1979

There are no references for this article.

You’re reading a free preview. Subscribe to read the entire article.


DeepDyve is your
personal research library

It’s your single place to instantly
discover and read the research
that matters to you.

Enjoy affordable access to
over 18 million articles from more than
15,000 peer-reviewed journals.

All for just $49/month

Explore the DeepDyve Library

Search

Query the DeepDyve database, plus search all of PubMed and Google Scholar seamlessly

Organize

Save any article or search result from DeepDyve, PubMed, and Google Scholar... all in one place.

Access

Get unlimited, online access to over 18 million full-text articles from more than 15,000 scientific journals.

Your journals are on DeepDyve

Read from thousands of the leading scholarly journals from SpringerNature, Elsevier, Wiley-Blackwell, Oxford University Press and more.

All the latest content is available, no embargo periods.

See the journals in your area

DeepDyve

Freelancer

DeepDyve

Pro

Price

FREE

$49/month
$360/year

Save searches from
Google Scholar,
PubMed

Create folders to
organize your research

Export folders, citations

Read DeepDyve articles

Abstract access only

Unlimited access to over
18 million full-text articles

Print

20 pages / month

PDF Discount

20% off