Undertaking Solidarity and Firmness: Progress and Prospect in the Reform of Administration of Tax Collection

• Published in: Frontiers of law in China Vol. 15; no. 2; pp. 193 - 226
• Main Author: Tianlong, Hu
• Format: Journal Article
• Language: English
• Published: Beijing Higher Education Press 01.06.2020; Higher Education Press Limited Company
• Subjects: Economic development; presumptive tax; State court decisions; tax administration; tax collection; Tax collections; tax evasion; Tax reform; taxpayers’ well-being; China

Over the past two decades, China’s tax law reform has become a highly valued and distinguished area for earnestly advancing Chinese socialist rule of law construction. With the establishment of the principle on strengthening legality of imposing tax, as well as new settings regarding China’s social...