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

Guo, Yuemei

 
9781844647385: Finding and Applying the Optimal Benchmark to Identify Tax Expenditures in China

Synopsis

This book comprehensively applies the multidisciplinary theories of applied economics, public management, sociology, law and political science, centering 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, starting with the 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. This book provides the first comprehensive tax expenditure analysis of Chinese tax legislation.

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À propos de l?auteur

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.

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