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Reforming China's Public Finances

Reforming China's Public Finances »

Series: Books

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 08 September 1995

DOI: http://dx.doi.org/10.5089/9781557755117.071

ISBN: 9781557755117

Keywords: expenditure, expenditures, taxation, budget law, tax system

The reform of fiscal relations between different levels of geovernment is crucial to the success of China's current structural transformation to a socialist market economy. The reform will profoundly affect macroec...

Summary of WP/94/145: “China’s Imports: An Empirical Analysis Using Johansen’s Cointegration Approach”

Summary of WP/94/145: “China’s Imports: An Empirical Analysis Using Johansen’s Cointegration Approach” »

Source: Working Paper Summaries (WP/94/77 - WP/94/147)

Volume/Issue: 1995/15

Series: IMF Working Papers

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 February 1995

ISBN: 9781451843200

Keywords: paper, taxation, taxes on labor, writing

Authors of Working Papers are normally staff members of the Fund or consultants, although on occasion outside authors may collaborate with a staff member in writing a paper. The views expressed in the Working Paper...

The Evolving Role of Fiscal Policy in Centrally Planned Economies Under Reform

The Evolving Role of Fiscal Policy in Centrally Planned Economies Under Reform »

Source: The Evolving Role of Fiscal Policy in Centrally Planned Economies Under Reform : The Case of China

Volume/Issue: 1989/26

Series: IMF Working Papers

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 31 March 1989

ISBN: 9781451981698

Keywords: fiscal policy, expenditure, taxation, government expenditure, government revenue

Market-oriented economic reforms in centrally planned economies have altered the functions and objectives of key policy instruments, particularly in the case of fiscal policy. As a result of reform, economic manage...

Taxation Reforms and Changes in Revenue Assignments in China

Taxation Reforms and Changes in Revenue Assignments in China »

Source: Taxation Reforms and Changes in Revenue Assignments in China

Volume/Issue: 2004/125

Series: IMF Working Papers

Author(s): Raju Singh , Ben Lockwood , and Ehtisham Ahmad

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 July 2004

ISBN: 9781451854855

Keywords: vat, vat revenue, consumption tax, tax revenues, Taxation, Subsidies, and Revenue: General, State and Local Taxation, Subsidies, and Revenue,

The value-added tax (VAT) in China has the unusual feature that capital goods are included in the VAT base. In addition, most services are subject to the business tax, which is not creditable against VAT, but which...

Issues in Intergovernmental Fiscal Relations in China

Issues in Intergovernmental Fiscal Relations in China »

Source: Issues in Intergovernmental Fiscal Relations in China

Volume/Issue: 2005/30

Series: IMF Working Papers

Author(s): Era Dabla-Norris

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 February 2005

ISBN: 9781451860498

Keywords: expenditure, expenditures, expenditure assignments, fiscal relations, intergovernmental fiscal, Taxation, Subsidies, and Revenue: General,

The paper reviews the changing nature of intergovernmental fiscal relations between the provinces and the central government in China over the past two decades and provides an assessment of the success of previous...

1 Overview

1 Overview »

Source: Reforming China's Public Finances

Series: Books

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 08 September 1995

ISBN: 9781557755117

Keywords: expenditure, expenditures, taxation, budget law, tax system

The reform of fiscal relations between different levels of government is crucial to the success of China’s current structural transformation to a social market econo...

2 Problems in Chinese Intragovemmental Fiscal Relations, Tax-Sharing System, and Future Reform

2 Problems in Chinese Intragovemmental Fiscal Relations, Tax-Sharing System, and Future Reform »

Source: Reforming China's Public Finances

Series: Books

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 08 September 1995

ISBN: 9781557755117

Keywords: expenditure, expenditures, taxation, budget law, tax system

This paper outlines the main problems in Chinese intragovernmental fiscal relations and the main difficulties to be faced in future reform. 1...

3 China’s Financial Policies for Minority Nationalities and Poor Areas

3 China’s Financial Policies for Minority Nationalities and Poor Areas »

Source: Reforming China's Public Finances

Series: Books

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 08 September 1995

ISBN: 9781557755117

Keywords: expenditure, expenditures, taxation, budget law, tax system

At present, China is devoting itself to setting up and perfecting a socialist market economy system, by using the successful experiences of other countries. A series...

4 Budget Policy in China

4 Budget Policy in China »

Source: Reforming China's Public Finances

Series: Books

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 08 September 1995

ISBN: 9781557755117

Keywords: expenditure, expenditures, taxation, budget law, tax system

Budget policy in conjunction with the planning mechanism was the most powerful instrument available to governments in socialist economies. Its importance was magnifi...

5 Budget Laws, Control, Review, and Management in China

5 Budget Laws, Control, Review, and Management in China »

Source: Reforming China's Public Finances

Series: Books

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 08 September 1995

ISBN: 9781557755117

Keywords: expenditure, expenditures, taxation, budget law, tax system

The development of a framework of budget laws in China is important in clarifying and managing the financial resources of the government and is crucial in establishi...