This article primarily examines the current state of tax collection and management,alongside other associated issues.It integrates insights from China’s“14th Five-Year Plan”and anticipates the imminent implementati...This article primarily examines the current state of tax collection and management,alongside other associated issues.It integrates insights from China’s“14th Five-Year Plan”and anticipates the imminent implementation of the“Golden Tax Phase Four.”With this backdrop,the article offers recommendations for advancing the reform of the tax collection and management system,fostering the development of intelligent taxation,and accelerating the modernization of tax collection and management in China.展开更多
This paper summarizes the main characteristics of China＇s tax revenue growth during the period of 1994-2010, and probes the causes behind the sustained and rapid growth of China＇s taxation from its sources including...This paper summarizes the main characteristics of China＇s tax revenue growth during the period of 1994-2010, and probes the causes behind the sustained and rapid growth of China＇s taxation from its sources including the fiscal and taxation system, and tax collection mechanisms. Additionally, the author lists the major challenges confronting China＇s sustainable tax growth during the ＂12th Five-Year Plan ＂period （2011-2015）, for example, slowed growth in sources of taxation, a mismatched tax system, lagging reform in fiscal structure and the management system, and restrictions in tax collection and administration capacity. The author proposes the following suggestions： 1） a structural taxation reform should be carried out to promote sustainable economic growth and a change in development model, thereby consolidating the source base of taxation; 2） to consolidate the fiscal and taxation system through taxes and fees reform, standardizing the government budget, advancing reform in the tax-sharing system, and optimizing fiscal expenditure; and 3） to strengthen tax collection mechanisms by promoting taxation by law, implementing comprehensive taxation administration in the government, and improving the tax collection capacity.展开更多
In April 2019,the Belt and Road Initiative Tax Administration Cooper-ation Mechanism(BRITACOM)was inaugurated in the spirit of peace and cooper-ation,openness and inclusiveness,mutual learning,and mutual benefit,to en...In April 2019,the Belt and Road Initiative Tax Administration Cooper-ation Mechanism(BRITACOM)was inaugurated in the spirit of peace and cooper-ation,openness and inclusiveness,mutual learning,and mutual benefit,to ensure unimpeded cross-border capital flow and facilitate trade and investment through tax administration cooperation.During the past four years,it has produced promising outcomes in tax cooperation,capacity building and mutual learning.Going forward,the BRITACOM will carry out practical cooperation of a wider scope,in broader ar-eas,and at elevated level,to revive the spirit of the Silk Road in the new era.展开更多
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 stre...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 and economic development,the administration and management of tax collection and protection of taxpayers'well-being gradually and vigilantly attain responsiveness from top national legislators and scholars.Meanwhile,the efforts exerted by tax administers on fighting tax evasion have been elevated on both international and domestic grounds.For example,a focal area is the evaluation and collction of presumptive tax which is a common routine for administers around the world.Moreover,the current laws and regulations on administering tax collection invite a rigorous process of revision and modification with contermporary conceptions of taxpayers'well-being.This article argues that,through the example of presumptive tax collection,the administration and management of tax collection should adhere to the basic principles of protecting taxpayers and advancing the goals of de-administrating arduous procedures to conform to new trends of social and economic development.It also proposes that the vigor and dynamics of tax collection efforts should coincide with national goals of reformulating the individual income tax collection mechanisms,solidifying the national conversion of business tax to value-added tax,matching with the new wave of bankruptcy of certain enterprises,and so forth.展开更多
For developing countries,raising revenues and protecting their tax bases are more important than ever in recovering from the pandemic.As a small developed country,New Zealand endeavours to provide capacity building as...For developing countries,raising revenues and protecting their tax bases are more important than ever in recovering from the pandemic.As a small developed country,New Zealand endeavours to provide capacity building assistance to developing regions,especially the Pacific Islands.Assistance provided encompasses the development of core taxation systems as well as international tax matters such as the establishment of exchange of information programmes and the implementation of international tax standards.Working in partnership with international and regional organisations has proved beneficial,as demonstrated in the Pacific Initiative delivered over the last two years.Cost-effective and well-organised virtual delivery of training courses has functioned particularly well during the pandemic and will continue to feature prominently in future assistance work.展开更多
Building capacity in tax administrations will be key in coping with the new challenges arising from the new ways of doing business.This article discusses three topics that will require the building of new assessment a...Building capacity in tax administrations will be key in coping with the new challenges arising from the new ways of doing business.This article discusses three topics that will require the building of new assessment and tax collection capabilities within tax administrations,namely:the digital economy,cryptocurrency taxation,and environmental taxation.It proposes issues that will require further attention and consideration by tax administrations wishing to collect the rent attributed to these activities.It is contended that new capacities will have to be developed not just to handle the“new”forms of doing business,but also to generate income and to allow for a harmonized environment that facilitates and draws investment to Belt and Road Initiative jurisdictions.The transformation ought to occur while“traditional”issues in international tax administration and cooperation persist.展开更多
文摘This article primarily examines the current state of tax collection and management,alongside other associated issues.It integrates insights from China’s“14th Five-Year Plan”and anticipates the imminent implementation of the“Golden Tax Phase Four.”With this backdrop,the article offers recommendations for advancing the reform of the tax collection and management system,fostering the development of intelligent taxation,and accelerating the modernization of tax collection and management in China.
文摘This paper summarizes the main characteristics of China＇s tax revenue growth during the period of 1994-2010, and probes the causes behind the sustained and rapid growth of China＇s taxation from its sources including the fiscal and taxation system, and tax collection mechanisms. Additionally, the author lists the major challenges confronting China＇s sustainable tax growth during the ＂12th Five-Year Plan ＂period （2011-2015）, for example, slowed growth in sources of taxation, a mismatched tax system, lagging reform in fiscal structure and the management system, and restrictions in tax collection and administration capacity. The author proposes the following suggestions： 1） a structural taxation reform should be carried out to promote sustainable economic growth and a change in development model, thereby consolidating the source base of taxation; 2） to consolidate the fiscal and taxation system through taxes and fees reform, standardizing the government budget, advancing reform in the tax-sharing system, and optimizing fiscal expenditure; and 3） to strengthen tax collection mechanisms by promoting taxation by law, implementing comprehensive taxation administration in the government, and improving the tax collection capacity.
文摘In April 2019,the Belt and Road Initiative Tax Administration Cooper-ation Mechanism(BRITACOM)was inaugurated in the spirit of peace and cooper-ation,openness and inclusiveness,mutual learning,and mutual benefit,to ensure unimpeded cross-border capital flow and facilitate trade and investment through tax administration cooperation.During the past four years,it has produced promising outcomes in tax cooperation,capacity building and mutual learning.Going forward,the BRITACOM will carry out practical cooperation of a wider scope,in broader ar-eas,and at elevated level,to revive the spirit of the Silk Road in the new era.
文摘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 and economic development,the administration and management of tax collection and protection of taxpayers'well-being gradually and vigilantly attain responsiveness from top national legislators and scholars.Meanwhile,the efforts exerted by tax administers on fighting tax evasion have been elevated on both international and domestic grounds.For example,a focal area is the evaluation and collction of presumptive tax which is a common routine for administers around the world.Moreover,the current laws and regulations on administering tax collection invite a rigorous process of revision and modification with contermporary conceptions of taxpayers'well-being.This article argues that,through the example of presumptive tax collection,the administration and management of tax collection should adhere to the basic principles of protecting taxpayers and advancing the goals of de-administrating arduous procedures to conform to new trends of social and economic development.It also proposes that the vigor and dynamics of tax collection efforts should coincide with national goals of reformulating the individual income tax collection mechanisms,solidifying the national conversion of business tax to value-added tax,matching with the new wave of bankruptcy of certain enterprises,and so forth.
文摘For developing countries,raising revenues and protecting their tax bases are more important than ever in recovering from the pandemic.As a small developed country,New Zealand endeavours to provide capacity building assistance to developing regions,especially the Pacific Islands.Assistance provided encompasses the development of core taxation systems as well as international tax matters such as the establishment of exchange of information programmes and the implementation of international tax standards.Working in partnership with international and regional organisations has proved beneficial,as demonstrated in the Pacific Initiative delivered over the last two years.Cost-effective and well-organised virtual delivery of training courses has functioned particularly well during the pandemic and will continue to feature prominently in future assistance work.
文摘Building capacity in tax administrations will be key in coping with the new challenges arising from the new ways of doing business.This article discusses three topics that will require the building of new assessment and tax collection capabilities within tax administrations,namely:the digital economy,cryptocurrency taxation,and environmental taxation.It proposes issues that will require further attention and consideration by tax administrations wishing to collect the rent attributed to these activities.It is contended that new capacities will have to be developed not just to handle the“new”forms of doing business,but also to generate income and to allow for a harmonized environment that facilitates and draws investment to Belt and Road Initiative jurisdictions.The transformation ought to occur while“traditional”issues in international tax administration and cooperation persist.
