Tax Administration Reform in China: Achievements, Challenges, and Reform Priorities

March 17, 2016

Disclaimer: This Working Paper should not be reported as representing the views of the IMF.The views expressed in this Working Paper are those of the author(s) and do not necessarily represent those of the IMF or IMF policy. Working Papers describe research in progress by the author(s) and are published to elicit comments and to further debate

Summary

Tax administration improvements have contributed significantly to a doubling of China’s tax-to-GDP ratio and the substantial reduction in taxpayers’ compliance costs since the mid-1990s. This paper describes the key features of China’s tax administration and their evolution over the last 20 years. It also identifes emerging challenges to the tax system and areas where further tax administration improvements are needed to sustain tax revenue and reduce taxpayers’ compliance costs in the future.

Subject: Compliance costs, Revenue administration, Tax administration core functions, Tax collection, Tax law, Tax policy

Keywords: China Tax Administration, Compliance costs, core tax administration function, D. tax administration, Global, income tax, local government, OECD tax agency, service hall, service hotline, single tax, tax administration, Tax administration core functions, tax administration function, tax agency, tax authorities, Tax collection, Tax law, tax officer, value-added tax, WP

Pages:
67
Volume:
2016
DOI:
https://doi.org/10.5089/9781475523614.001
Issue:
068
Series:
Working Paper No. 2016/068
Stock No:
WPIEA2016068
ISBN:
9781475523614
ISSN:
1018-5941

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