Download or read book The Guangdong Model and Taxation in China written by Jin-A Kang and published by China: From Revolution to Reform. This book was released on 2022-09-30 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book explores the formation, development, and characteristics of modern China's finance, focusing especially on Guangdong province as a case study to illustrate both the macro-level trends and the micro-level reality. The chronological range of this book is mainly from the late Qing period to the early Republican Era ending in 1937, when the full-scale Second Sino-Japanese War broke out.00After the concept of modern finance was introduced to China for the first time in the late Qing period, the efforts to build modern finance continued in the Republican Era both nationally and locally. But this process was interrupted by the outbreak of the war against Japan in 1937 and, having been derailed, did not subsequently recover due to the subsequent civil war between the Kuomintang and the Chinese Communist Party. This interrupted process of financial modernization was resumed with Reform and Opening-up, launched in 1978. Therefore, in order to illustrate the structural transformation and persistent characteristics of China's fiscal system, this book also includes discussions of the early Qing period and current Chinese finance.
Download or read book Taxation without Representation in Contemporary Rural China written by Thomas P. Bernstein and published by Cambridge University Press. This book was released on 2003-03-27 with total page 302 pages. Available in PDF, EPUB and Kindle. Book excerpt: The financial burden imposed upon the Chinese farmer by local taxes has become a major source of discontent in the Chinese countryside and a worrisome source of political and social instability for the Chinese government. Bernstein and Lü examine the forms and sources of heavy, informal taxation, and shed light on how peasants defend their interests by adopting strategies of collective resistance (both peaceful and violent). Bernstein and Lü also explain why the central government, while often siding with the peasants, has not been able to solve the burden problem by instituting a sound, reliable financial system in the countryside. While the regime has, to some extent, sought to empower farmers to defend their interests - by informing them about tax rules, expanding the legal system, and instituting village elections, for example, these attempts have not yet generated enough power from 'below' to counter powerful, local official agencies.
Download or read book Building Local States written by Elizabeth Remick and published by BRILL. This book was released on 2020-03-17 with total page 355 pages. Available in PDF, EPUB and Kindle. Book excerpt: " This book examines two eras of Chinese history that have commonly been viewed as periods of state disintegration or retreat. And they were--at the central level. When re-examined at the local level, however, both are revealed as periods of state building. In both the Nanjing decade of Guomindang rule (1927-1937) and the early post-Mao reform era (1980-1992), both national and local factors shaped local state building and created variations in local state structures and practices. This book focuses on one key area of the state, taxation and public finance, to trace the processes of local state building in these two eras. Using the records of local tax and finance offices in the Tianjin area and in Guangdong province, the author maps the process by which these county-level offices grew. This book highlights variation in local state structures and practices between localities and between the central and local governments. As the author shows, this variation is important because it results in regional differences in state-society relations and affects central state capacity in terms of the local state’s ability to implement central state policies as well as its own. "
Download or read book Rival Partners written by Jieh-min Wu and published by BRILL. This book was released on 2023-11-20 with total page 532 pages. Available in PDF, EPUB and Kindle. Book excerpt: Taiwan has been depicted as an island facing the incessant threat of forcible unification with the People’s Republic of China. Why, then, has Taiwan spent more than three decades pouring capital and talent into China? In award-winning Rival Partners, Wu Jieh-min follows the development of Taiwanese enterprises in China over twenty-five years and provides fresh insights. The geopolitical shift in Asia beginning in the 1970s and the global restructuring of value chains since the 1980s created strong incentives for Taiwanese entrepreneurs to rush into China despite high political risks and insecure property rights. Taiwanese investment, in conjunction with Hong Kong capital, laid the foundation for the world’s factory to flourish in the southern province of Guangdong, but official Chinese narratives play down Taiwan’s vital contribution. It is hard to imagine the Guangdong model without Taiwanese investment, and, without the Guangdong model, China’s rise could not have occurred. Going beyond the received wisdom of the “China miracle” and “Taiwan factor,” Wu delineates how Taiwanese business people, with the cooperation of local officials, ushered global capitalism into China. By partnering with its political archrival, Taiwan has benefited enormously, while helping to cultivate an economic superpower that increasingly exerts its influence around the world.
Download or read book International Taxation in China written by Jinyan Li and published by . This book was released on 2018 with total page 46 pages. Available in PDF, EPUB and Kindle. Book excerpt: This is a chapter of the book that provides a rich context for discussing the Chinese international tax system. It emphasizes the importance of cultural and institutional differences between China and Western democratic countries in understanding the Chinese international tax system.
Download or read book Fiscal Policy in China written by Roy W. Bahl and published by . This book was released on 1999 with total page 278 pages. Available in PDF, EPUB and Kindle. Book excerpt: In this book Professor Roy Bahl traces the history of the 1994 tax reform in China and evaluates its impact. The 1994 reform was the most systematic and comprehensive restructuring of China's revenue system. It covered the country's tax structure, tax administration, central-provincial fiscal relations, and provincial-local fiscal relations. In a concluding chapter, he examines possibilities for continuing taxation reform in China. Only a scholar with Professor Roy Bahl's extensive experience as adviser to developing countries on tax reform could have written a book with such breadth and depth. This book should be required reading for all students of economic development, comparative fiscal systems, or the Chinese economy.
Download or read book Taxation in the People s Republic of China written by Jinyan Li and published by Praeger. This book was released on 1991-06-30 with total page 216 pages. Available in PDF, EPUB and Kindle. Book excerpt: Although considerable information about China's tax policies on foreign investment have been made available in the West, this book is the first to provide a comprehensive treatment of China's domestic system of taxation. It offers an authoritative analysis of each type of taxation and the tax system as a whole, within the broader context of the nation's economic and fiscal structure. Written by one of the foremost authorities on the subject, it benefits from the author's access to important Chinese materials as well as personal contacts with Chinese government officials and Western lawyers and businessmen working in China. Tracing the evolution of taxation in China from the early feudal period to the present, the author reviews the long history of various forms of taxation, some of which have been in existence for thousands of years. Jinyan Li next looks at the use of taxation as an instrument of the socialist economy in the years immediately following the Communist revolution, during the period of closed central planning, and in the recent movement toward an open market economy. Current tax policy is analyzed in six chapters, each dealing with a specific form of taxation. Throughout the book, the author explores the relationship of tax policy to other aspects of the Chinese economy, including economic planning, price and wage policies, the state budget and financial system, and government policies regarding property ownership and private enterprise. This book will be an important information source for scholars, students, and tax lawyers concerned with socialist fiscal policy and China's current economic reforms.
Download or read book Governing and Ruling written by Changdong Zhang and published by University of Michigan Press. This book was released on 2021-10-27 with total page 350 pages. Available in PDF, EPUB and Kindle. Book excerpt: Rapid social economic changes, the transition from a planned economy to a market economy, or even economic liberalization can lead to political instability and the collapse of authoritarian regimes. Despite experiencing all of these unprecedented changes in the past forty years, China under the Chinese Communist Party’s leadership has so far successfully transformed and improved both its governance capacity and its ruling capacity. Governing and Ruling addresses this regime resilience puzzle by examining the political logic of its taxation system, especially the ways in which taxation helps China handle three governance problems: maneuvering social control, improving agent discipline, and eliciting cooperation. Changdong Zhang argues that a taxation system plays an important role in sustaining authoritarian rule, in China and elsewhere, by combining co-optation and repression functions. The book collects valuable firsthand and secondhand data; studies China’s taxation system, intergovernmental fiscal relationships, composition of fiscal revenue sources, and tax administration; and discusses how each dimension influences the three governance problems.
Download or read book Improving the Tax System Amid the Rule of Law China written by Qiao Wang and published by . This book was released on 2022 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book discusses China's tax system, presenting a comprehensive and systematic research based on a multidisciplinary approach involving economics, finance, political science, sociology, law, public administration, history, and econometrics. With China moving toward the rule of law, this book proposes reforms to the tax laws and the stratified governance with a view to achieving tax neutrality, law-based taxation, tax equality and tax burden stability. It focuses on clarifying the implications, extension, nature, and features of a law-based tax system as well as the logical relationships between the optimization of the tax system structure, modern governance, law-based tax administration, as well as the tax-sharing system of tax collection and the rule of tax law. It suggests that optimizing the tax structure, reforming the tax-sharing system, improving local taxes, and restructuring the tax collection and management system will push China's tax system toward sound design and rule of law. This book is intended for scholars specializing in China's tax system and general readers interested in China's economy.
Download or read book Fiscal Underpinnings for Sustainable Development in China written by Ehtisham Ahmad and published by Springer. This book was released on 2018-01-30 with total page 252 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book collects high-quality papers on issues related to the rebalancing strategy in China, new clean cities as “hubs’’, liability management, and involving the private sector, including through PPPs, with specific examples from Guangdong. Guangdong has been at the forefront of economic reforms in China since the advent of the Responsibility System in the late 1970s, and its successes and challenges reflect those of China as a whole. The need for rebalancing towards a more inclusive and sustainable path is also critical in Guangdong, just as it is in China. Strengthening the fiscal underpinnings and the next stages of tax reforms are critical drivers to accomplishing the requisite structural changes.
Download or read book Peri Urban China written by Li Tian and published by Routledge. This book was released on 2019-04-02 with total page 233 pages. Available in PDF, EPUB and Kindle. Book excerpt: The urban-rural relationship in China is key to a sustainable global future. This book is particularly interested in peri-urbanization in China, the process by which fringe areas of cities develop. Recent institutional change has helped clarify property rights over collective land, facilitating peri-urban area development. Chapters in this book explore how rural industrialization has changed the landscape and rules about land use in peri-urban areas. It looks at the role of rural industrialization and provides a detailed exploration of peri-urbanization theory, policy, and its evolution in China. Leading discussions find out how fragmented bottom-up industrialization, urbanization, and lax governance have led to a series of social and environmental problems. The progress in redevelopment of peri-urban areas was initially slow due to the spatial lock-in effect. This book offers practical solutions to environmental issues and explains how policymakers have the potential to redevelop a future collaborative, inclusive, and sustainable approach to peri-urban areas. This in-depth approach to urbanization will be useful to academics in urban planning and governmental organizations. It will also be advantageous to NGOs and professionals involved in urban planning, public administration, as well as land-use work in China and other developing countries.
Download or read book The Chinese Communist Youth League written by TSIMONIS and published by China: From Revolution to Reform. This book was released on 2021-02 with total page 294 pages. Available in PDF, EPUB and Kindle. Book excerpt: In 2003, President Hu Jintao instructed Communist Youth League cadres to 'keep the Party assured and the Youth satisfied'. This laconic recognition that winning the support of Chinese youth requires a more responsive engagement with their interests and demands, provided the League with a new youth work mandate to increase its capacity for responsiveness. This original investigation uses a combination of interviews, surveys and ethnography to examine the often contradictory and self-defeating ways the League implemented this mandate locally and nationally. By doing so, it also sheds light on Xi Jinping's decision to downgrade it politically and organizationally in 2016. This book introduces a previously unexplored organization and develops 'juniority' as a conceptual tool that captures the ways generational power is institutionalized and fuels youth political apathy. For this reason, apart from China scholars, this study will be of particular interest to those working on comparative youth politics and sociology.
Download or read book Building Local States written by Elizabeth J. Remick and published by Harvard Univ Asia Center. This book was released on 2004 with total page 366 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book examines the Nanjing decade of Guomindang rule (1927-1937) and the early post-Mao reform era (1980-1992) of Chinese history that have commonly been viewed as periods of state disintegration or retreat. And they were--at the central level. When reexamined at the local level, however, both are revealed as periods of state building.
Download or read book China s Local Public Finance in Transition written by Joyce Y. Man and published by Lincoln Inst of Land Policy. This book was released on 2011 with total page 283 pages. Available in PDF, EPUB and Kindle. Book excerpt: China's economy has developed rapidly since the economic reforms in 1978, but public finance reforms have proceeded more slowly. This book looks at three major policy options addressing the underlying imbalance between revenues and expenditures at the local level in China. This is a valuable resource for anyone interested in local fiscal issues in China.
Download or read book Public Finance in China written by Jiwei Lou and published by World Bank Publications. This book was released on 2008-01-31 with total page 402 pages. Available in PDF, EPUB and Kindle. Book excerpt: Since 1980, China's economy has been the envy of the world. Is annual growth rate of more than 9 percent during this period makes China today the world's fourth-largest economy. And this sustained growth has reduced the poverty rate from 60 percent of the population to less than 10 percent. However, such rapid growth has also increased inequalities in income and access to basic services and stressed natural resources. The government seeks to resolve these and other issues by creating a 'harmonious society' -- shifting priorities from the overriding pursuit of growth to more balanced economic and social development. This volume compiles analyses and insights from high-level Chinese policy makers and prominent international scholars that address the changes needed in public finance for success in the government's new endeavor. It examines such key policy issues as public finance and the changing role of the state; fiscal reform and revenue and expenditure assignments; intergovernmental relations and fiscal transfers; and financing and delivery of basic public goods such as compulsory education, innovation, public health, and social protection. And it offers concrete recommendations for immediate policy changes and for China's future reform agenda. Public Finance in China' is a must-read for specialists in public finance and for those seeking an understanding of the complex and daunting challenges China is facing.
Download or read book Freedom of the Press in China Hb written by GUO and published by . This book was released on 2020-10-15 with total page 268 pages. Available in PDF, EPUB and Kindle. Book excerpt: Western commentators have often criticized the state of press freedom in China, arguing that individual speech still suffers from arbitrary restrictions and that its mass media remains under an authoritarian mode. Yet the history of press freedom in the Chinese context has received little examination. Unlike conventional historical accounts which narrate the institutional development of censorship and people's resistance to arbitrary repression, this book is the first comprehensive study presenting the intellectual trajectory of press freedom. It sheds light on the transcultural transference and localization of the concept in modern Chinese history, spanning from its initial introduction in 1831 to the establishment of the People's Republic of China in 1949. By examining intellectuals' thoughts, common people's attitudes, and official opinions, along with the social-cultural factors that were involved in negotiating Chinese interpretations and practices in history, this book uncovers the dynamic and changing meanings of press freedom in modern China.
Download or read book China written by Gungwu Wang and published by World Scientific. This book was released on 2013 with total page 556 pages. Available in PDF, EPUB and Kindle. Book excerpt: China has achieved significant socio-economic progress and has become a key player on the international stage after several decades of open-door and reform policy. Looking beyond China's transformation, this book focusses on the theme of governance which is widely regarded as the next most critical element to ensure that China's growth remains sustainable.Today, China is confronted with a host of pressing challenges that call for urgent attention. These include the need to rebalance and restructure the economy, the widening income gaps, the poor integration of migrant populations in the urban areas, insufficient public housing and healthcare coverage, the seeming lack of political reforms and the degree of environmental degradation. In the foreign policy arena, China is likewise under pressure to do more to address global concerns while not appearing to be overly aggressive. The next steps that China takes would have a great deal to do with governance, in terms of how it tackles or fails to address the myriad of challenges, both domestic and foreign.China: Development and Governance, with 57 short chapters in total, is based on up-to-date scholarly research written in a readable and concise style. Besides China's domestic developments, it also covers China's external relations with the United States, Japan, Korea and Taiwan. Non-specialists, in particular, should find this volume accessible and useful in keeping up with fast-changing developments in East Asia.
