A Brief Discussion on the Changes of Tax System Since China’s Reform and Opening up (1978-2018)

Jierui Jia; Junyang Li; Ke Gao

doi:doi:10.11648/j.ajmse.20190402.12

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A Brief Discussion on the Changes of Tax System Since China’s Reform and Opening up (1978-2018)

Jierui Jia, Junyang Li, Ke Gao

Published in American Journal of Management Science and Engineering (Volume 4, Issue 2)

Received: 11 February 2019 Published: 15 June 2019

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Abstract

According to Chinese reform and opening up process, as well as fiscal and taxation’s differences at different stages, since 1978, China’s taxation reform could be divided into three stages. Every reform stage was carried out in the specific economic and political environment at that time, and a phased tax system was constructed. China’s Statistical Yearbook and the financial and taxation departments’ reports show that China’s total tax revenue and tax structure have changed greatly in the past 40 years. The successful experience of China’s tax reform is to adhere to the direction of socialist market economy, create a fair competitive environment for enterprise development, steadily implement it, and widely solicit public opinions. However, under the background of global economic integration and international tax reform, China’s tax reform should further increase the proportion of direct tax, focusing on the improvement of VAT, personal income tax, real estate tax and consumption tax, and realizing the internationalization of China’s tax system.

Published in	American Journal of Management Science and Engineering (Volume 4, Issue 2)
DOI	10.11648/j.ajmse.20190402.12
Page(s)	26-31
Creative Commons	This is an Open Access article, distributed under the terms of the Creative Commons Attribution 4.0 International License (http://creativecommons.org/licenses/by/4.0/), which permits unrestricted use, distribution and reproduction in any medium or format, provided the original work is properly cited.
Copyright	Copyright © The Author(s), 2019. Published by Science Publishing Group

Keywords

China’s Reform and Opening up, Fiscal and Taxation Reform, Tax System Design

References

[1]	LiuZuo, 2018. 40 Years of Tax Reform in China. China Taxation, 11, 26-30.
[2]	Website of Ministry of Finance of the People’s Republic of China. http://www.mof.gov.cn/index.htm
[3]	Xie Xuren, 2009. China’s Fiscal 60 Years. Economic Science Press, Beijing.
[4]	China Taxation Society. 40 Years of Tax Reform: Exploration and Enlightenment. http://www.chinatax.gov.cn/n810219/n810744/n3947632/n3947642/c3955594/content.html, 2018-12-19
[5]	Zhao Quanhou, 2018. The Evolution Track and Stage Characteristics of China’s Fiscal and Tax System Reform. Reform magazine, 290, 29-38.
[6]	Bai Yanfeng, Luo Qing, 2018. Forty Years of Fiscal and Tax Reform: Review, Experience and Prospect. Journal of Hebei University, Mar (3), 73-82.
[7]	Xinhua news agency. Review of Tax Reform in the Past 40 Years. http://www.chinatax.gov.cn/n810219/n810744/n3428471/n3428496/c3850228/content.html, 2018-10-31
[8]	Yang Zhiyong, 2018. China’s Public Finance from 1978 to 2018: Ideas and Changes. Finance and Trade Economy, 10, 5-16.
[9]	National Bureau of Statistics of the People’s Republic of China, 1978-1993. China Statistical Yearbook, China Statistical Press, Beijing. Some of the data are calculated by the author.
[10]	National Bureau of Statistics of the People’s Republic of China, 1994-2012. China Statistical Yearbook, China Statistical Press, Beijing. Some of the data are calculated by the author.
[11]	National Bureau of Statistics of the People’s Republic of China, 2013-2017. China Statistical Yearbook, China Statistical Press, Beijing. Some of the data are calculated by the author. Part of the data is from the 2018 news on the website of the State Administration of Taxation.
[12]	LiuZuo, 2018. A Brief Review of China’s Tax Reform in the Past 40 Years. Collection of Research Papers on the History of Finance and Taxation in China, 1-10.
[13]	Jin DongSheng. Basic Experiences of Tax Reform in China in the Past 40 Years. China Economic Times, 2018.12.14.
[14]	Gao Peiyong, Liu Shangxi, Wu Junpei, etc., 2018. The Way to Reform China’s Fiscal and Tax System. Economic Perspectives, 10, 5-20.
[15]	Ma Haitao, Xiao Peng, 2018. Review and Prospect of China’s Fiscal and Tax Reform in the Past 40 Years of Reform and Opening-up. Research on Local Finance, 11, 4-19.
[16]	Ma Haitao, Hao Xiaojing, 2018. Modernized Economic System Construction and Tax System Reform. Tax research, 2, 5-11.

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Jierui Jia, Junyang Li, Ke Gao. (2019). A Brief Discussion on the Changes of Tax System Since China’s Reform and Opening up (1978-2018). American Journal of Management Science and Engineering, 4(2), 26-31. https://doi.org/10.11648/j.ajmse.20190402.12

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ACS Style

Jierui Jia; Junyang Li; Ke Gao. A Brief Discussion on the Changes of Tax System Since China’s Reform and Opening up (1978-2018). Am. J. Manag. Sci. Eng. 2019, 4(2), 26-31. doi: 10.11648/j.ajmse.20190402.12

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AMA Style

Jierui Jia, Junyang Li, Ke Gao. A Brief Discussion on the Changes of Tax System Since China’s Reform and Opening up (1978-2018). Am J Manag Sci Eng. 2019;4(2):26-31. doi: 10.11648/j.ajmse.20190402.12

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@article{10.11648/j.ajmse.20190402.12,
  author = {Jierui Jia and Junyang Li and Ke Gao},
  title = {A Brief Discussion on the Changes of Tax System Since China’s Reform and Opening up (1978-2018)},
  journal = {American Journal of Management Science and Engineering},
  volume = {4},
  number = {2},
  pages = {26-31},
  doi = {10.11648/j.ajmse.20190402.12},
  url = {https://doi.org/10.11648/j.ajmse.20190402.12},
  eprint = {https://article.sciencepublishinggroup.com/pdf/10.11648.j.ajmse.20190402.12},
  abstract = {According to Chinese reform and opening up process, as well as fiscal and taxation’s differences at different stages, since 1978, China’s taxation reform could be divided into three stages. Every reform stage was carried out in the specific economic and political environment at that time, and a phased tax system was constructed. China’s Statistical Yearbook and the financial and taxation departments’ reports show that China’s total tax revenue and tax structure have changed greatly in the past 40 years. The successful experience of China’s tax reform is to adhere to the direction of socialist market economy, create a fair competitive environment for enterprise development, steadily implement it, and widely solicit public opinions. However, under the background of global economic integration and international tax reform, China’s tax reform should further increase the proportion of direct tax, focusing on the improvement of VAT, personal income tax, real estate tax and consumption tax, and realizing the internationalization of China’s tax system.},
 year = {2019}
}

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TY  - JOUR
T1  - A Brief Discussion on the Changes of Tax System Since China’s Reform and Opening up (1978-2018)
AU  - Jierui Jia
AU  - Junyang Li
AU  - Ke Gao
Y1  - 2019/06/15
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T2  - American Journal of Management Science and Engineering
JF  - American Journal of Management Science and Engineering
JO  - American Journal of Management Science and Engineering
SP  - 26
EP  - 31
PB  - Science Publishing Group
SN  - 2575-1379
UR  - https://doi.org/10.11648/j.ajmse.20190402.12
AB  - According to Chinese reform and opening up process, as well as fiscal and taxation’s differences at different stages, since 1978, China’s taxation reform could be divided into three stages. Every reform stage was carried out in the specific economic and political environment at that time, and a phased tax system was constructed. China’s Statistical Yearbook and the financial and taxation departments’ reports show that China’s total tax revenue and tax structure have changed greatly in the past 40 years. The successful experience of China’s tax reform is to adhere to the direction of socialist market economy, create a fair competitive environment for enterprise development, steadily implement it, and widely solicit public opinions. However, under the background of global economic integration and international tax reform, China’s tax reform should further increase the proportion of direct tax, focusing on the improvement of VAT, personal income tax, real estate tax and consumption tax, and realizing the internationalization of China’s tax system.
VL  - 4
IS  - 2
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Author Information

Jierui Jia

School of Public Finance and Tax, Central University of Finance and Economics, Beijing, P. R. China
Junyang Li

International Ecological Economy Promotion Association, Beijing, P. R. China
Ke Gao

International Ecological Economy Promotion Association, Beijing, P. R. China

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Plain Text BibTeX RIS

APA Style

Jierui Jia, Junyang Li, Ke Gao. (2019). A Brief Discussion on the Changes of Tax System Since China’s Reform and Opening up (1978-2018). American Journal of Management Science and Engineering, 4(2), 26-31. https://doi.org/10.11648/j.ajmse.20190402.12

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ACS Style

Jierui Jia; Junyang Li; Ke Gao. A Brief Discussion on the Changes of Tax System Since China’s Reform and Opening up (1978-2018). Am. J. Manag. Sci. Eng. 2019, 4(2), 26-31. doi: 10.11648/j.ajmse.20190402.12

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AMA Style

Jierui Jia, Junyang Li, Ke Gao. A Brief Discussion on the Changes of Tax System Since China’s Reform and Opening up (1978-2018). Am J Manag Sci Eng. 2019;4(2):26-31. doi: 10.11648/j.ajmse.20190402.12

Copy | Download

@article{10.11648/j.ajmse.20190402.12,
  author = {Jierui Jia and Junyang Li and Ke Gao},
  title = {A Brief Discussion on the Changes of Tax System Since China’s Reform and Opening up (1978-2018)},
  journal = {American Journal of Management Science and Engineering},
  volume = {4},
  number = {2},
  pages = {26-31},
  doi = {10.11648/j.ajmse.20190402.12},
  url = {https://doi.org/10.11648/j.ajmse.20190402.12},
  eprint = {https://article.sciencepublishinggroup.com/pdf/10.11648.j.ajmse.20190402.12},
  abstract = {According to Chinese reform and opening up process, as well as fiscal and taxation’s differences at different stages, since 1978, China’s taxation reform could be divided into three stages. Every reform stage was carried out in the specific economic and political environment at that time, and a phased tax system was constructed. China’s Statistical Yearbook and the financial and taxation departments’ reports show that China’s total tax revenue and tax structure have changed greatly in the past 40 years. The successful experience of China’s tax reform is to adhere to the direction of socialist market economy, create a fair competitive environment for enterprise development, steadily implement it, and widely solicit public opinions. However, under the background of global economic integration and international tax reform, China’s tax reform should further increase the proportion of direct tax, focusing on the improvement of VAT, personal income tax, real estate tax and consumption tax, and realizing the internationalization of China’s tax system.},
 year = {2019}
}

Copy | Download

TY  - JOUR
T1  - A Brief Discussion on the Changes of Tax System Since China’s Reform and Opening up (1978-2018)
AU  - Jierui Jia
AU  - Junyang Li
AU  - Ke Gao
Y1  - 2019/06/15
PY  - 2019
N1  - https://doi.org/10.11648/j.ajmse.20190402.12
DO  - 10.11648/j.ajmse.20190402.12
T2  - American Journal of Management Science and Engineering
JF  - American Journal of Management Science and Engineering
JO  - American Journal of Management Science and Engineering
SP  - 26
EP  - 31
PB  - Science Publishing Group
SN  - 2575-1379
UR  - https://doi.org/10.11648/j.ajmse.20190402.12
AB  - According to Chinese reform and opening up process, as well as fiscal and taxation’s differences at different stages, since 1978, China’s taxation reform could be divided into three stages. Every reform stage was carried out in the specific economic and political environment at that time, and a phased tax system was constructed. China’s Statistical Yearbook and the financial and taxation departments’ reports show that China’s total tax revenue and tax structure have changed greatly in the past 40 years. The successful experience of China’s tax reform is to adhere to the direction of socialist market economy, create a fair competitive environment for enterprise development, steadily implement it, and widely solicit public opinions. However, under the background of global economic integration and international tax reform, China’s tax reform should further increase the proportion of direct tax, focusing on the improvement of VAT, personal income tax, real estate tax and consumption tax, and realizing the internationalization of China’s tax system.
VL  - 4
IS  - 2
ER  -

Copy | Download