Challenges to the China’s Tax Revenue Law and Countermeasures thereof Since China’s Entry into the WTO

ID:	TARP-208
Title:	Challenges to the China’s Tax Revenue Law and Countermeasures thereof Since China’s Entry into the WTO
Source:	Contemporary Finance and Economics, No.1, 2003, Serial No. 218
Parties:
Dispute Resolution Organ:
Year:	2003
Pages:	0
Author(s):	Guangren Zhou
Keywords:	administrative acts, China, compliance, enforcement, legal system, non-discrimination, tax, transparency, WTO, countermeasure, tax law, ideology
Abstract:	Free competition principle, non-discrimination principle and transparency principle require the member countries to have a wholesome legal system. Since China’s entry into the WTO, China’s tax revenue law has faced severe challenges. The tax authorities and tax personnel are subject to higher requirements. Therefore, China shall optimize tax revenue law, change the ideology of law enforcement, deepen the reforms of tax collection, publicize tax revenue law, regulate the administrative acts done by the tax authorities and enhance the tax payers’ compliance with the tax law.
Secured:	False
Download Article:	Available here (Chinese)