Abstract
The article focuses on the select issues of modern tax law of the People’s Republic of China (PRC). The author starts with definition of the key features of Chinese tax law that must be taken into account when analysing it. In particular, the author shows relationship between tax reform and general economic reform, explains how several tax systems co-exist within one state, and gives brief description of the tax system of mainland China. The second part of the article presents in detail the system of legal regulation of taxation in the PRC and reflects the trends in its development. To enhance a better understanding of the features of the legal regulation of taxation in China, the author makes comparisons with sources of Russian tax law. The third part of the article gives overview of the taxation of the platform economy in China, including measures of tax support for the digitalisation of the economy.
Published Version
Talk to us
Join us for a 30 min session where you can share your feedback and ask us any queries you have
Schedule a call