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
Format/Price
JournalUSD 45

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.