The Individual Income Tax Regime of China: Evolution and Debates

Journal
Li, N.
China (People's Rep.)
Asia-Pacific Tax Bulletin 2021 (Volume 27), No. 3
FormatPDF
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40
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45
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The author, in this article, describes the evolution of China’s Individual Income Tax Regime and the major changes made by the Seventh Amendment in 2018, and then analyses a number of issues with regard to the current regime.