Abstract
The principal aim of this paper is to provide an overview of the similarities and differences in various fundamental aspects of the current tax systems in China and Australia. It is motivated by the fact that modern Chinese tax system is still comparatively young so that further developments and reforms are both inevitable and desirable. In this sense, Chinese tax policy markers as well as tax scholars can usefully study the experience of other countries, including those of Australia, if only to avoid making avoidable mistakes in tax policy design, implementation and administration. In order to make use of Australia's tax experiences effectively, it is essential, as the first step, for Chinese tax experts to have a clear understanding of the two countries' tax systems.
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