Recent Journal of Chinese Tax and Policy

2021

• Long, Zhaohui; Liu, Hongyi --- "Research on The Reform of Tax Collection and Management for The Innovative Development of The Block Chain in Guangdong-Hong Kong-Macao Greater Bay Area" [2021] JlChiTaxP 4; (2021) 11(1) Journal of Chinese Tax & Policy 34
• Xi, Weiqun --- "Tax Problems and Countermeasures of Digitalized Goods in Ecommerce" [2021] JlChiTaxP 3; (2021) 11(1) Journal of Chinese Tax & Policy 20
• Wang, Shaoxin; Zhao, Jun; Nan, Xi --- "The Source of Tax Law in the PRC: Legislative Organs and Their Legal Documents" [2021] JlChiTaxP 2; (2021) 11(1) Journal of Chinese Tax & Policy 4
• Huang, Eva --- "Editorial" [2021] JlChiTaxP 1; (2021) 11(1) Journal of Chinese Tax & Policy 3

2019

• Jin, Dongsheng --- "Comments from the Consulting Editor: Reflections on the Basic Experience of China s Tax System Reform in the Past 40 Years" [2019] JlChiTaxP 5; (2019) 9(1) Journal of Chinese Tax & Policy 71
• Long, Zhaohui; Yang, Wenfei --- "A Study on Tax Policies for Personal Charitable Donations in China" [2019] JlChiTaxP 4; (2019) 9(1) Journal of Chinese Tax & Policy 45
• Jin, Shuanghua --- "Calculation of Effects of the Individual income Tax Social Assistance Policy Mode Towards Different Income Classes" [2019] JlChiTaxP 3; (2019) 9(1) Journal of Chinese Tax & Policy 32
• Chang, Dan; Li, Yuxin --- "Study into the Tax Policies Towards Small and Medium Sized Enterprises in China" [2019] JlChiTaxP 2; (2019) 9(1) Journal of Chinese Tax & Policy 4
• Huang, Eva --- "Editorial" [2019] JlChiTaxP 1; (2019) 9(1) Journal of Chinese Tax & Policy 3

2018

• Fan, Yong; Wang, Wei --- "Empirical Research on the Influences of VAT Reform on Regional Factor Input Investment: According to China s Prefecture Level Panel Data from 2002 to 2010" [2018] JlChiTaxP 3; (2018) 8(1) Journal of Chinese Tax & Policy 23
• Nan, Xi; Huang, Eva; Zhao, Jun --- "Transaction-based Tax Evasion on Chinese E-commerce Platforms: Compliance Difficulties for Three Types of Taxes, VAT Reform, and New Winners" [2018] JlChiTaxP 2; (2018) 8(1) Journal of Chinese Tax & Policy 4
• Huang, Eva --- "Editorial" [2018] JlChiTaxP 1; (2018) 8(1) Journal of Chinese Tax & Policy 3

2017

• Tian, George --- "Intellectual Property-related Tax Avoidance Arrangements: China s New Transfer Pricing Rules & Implications for Technology-related companies operating in China" [2017] JlChiTaxP 8; (2017) 7(1) Journal of Chinese Tax & Policy 181
• Cheng, Dan; Zeng, Qingjia --- "An Empirical Study on Corruption and Tax Compliance: Based on Time Series from 2000 to 2014 in China" [2017] JlChiTaxP 7; (2017) 7(1) Journal of Chinese Tax & Policy 169
• Weiqun, Xi --- "The ideas about the model and structure of China s local tax system" [2017] JlChiTaxP 6; (2017) 7(1) Journal of Chinese Tax & Policy 152
• Huang, Eva --- "Editorial" [2017] JlChiTaxP 5; (2017) 7(2) Journal of Chinese Tax & Policy 151
• Huang, Eva; Nan, Xi --- "Contributing to the Individual Income Tax Reform Debate in China: Is Family Based Filing of Individual Income Tax Returns a Feasible Solution to the Social Problems Arising from the Increasing Family Income Inequality in China?" [2017] JlChiTaxP 4; (2017) 7(1) Journal of Chinese Tax & Policy 36
• Long, Zhaohui; Cai, Mengwei; Zhang, Ke --- "Research on the Replacement Business Tax with Value-Added Tax of Chinese Banking Industry" [2017] JlChiTaxP 3; (2017) 7(1) Journal of Chinese Tax & Policy 22
• Tian, George --- "China s New Transfer Pricing Rules & Their Implications to Cloud-related Multinationals - Blockchain as a Supplementary Solution" [2017] JlChiTaxP 2; (2017) 7(1) Journal of Chinese Tax & Policy 4
• Huang, Eva --- "Editorial" [2017] JlChiTaxP 1; (2017) 7(1) Journal of Chinese Tax & Policy 3

2016

• Sawyer, Adrian --- "Individual Income Tax Reform in China: Reflections on New Zealand s Experience" [2016] JlChiTaxP 4; (2016) 6(1) Journal of Chinese Tax & Policy 53
• Sadiq, Kerrie --- "Unitary Taxation with a Global Formulary Approach as a Realistic and Appropriate Option for Developing Nations: A Chinese Case Study" [2016] JlChiTaxP 3; (2016) 6(1) Journal of Chinese Tax & Policy 25
• Cassidy, Julie; Cheng, Man Hung Alvin --- "Reshaping the Financial Regulatory Framework in China: Improving the Individual Income Tax on Securities Trading" [2016] JlChiTaxP 2; (2016) 6(1) Journal of Chinese Tax & Policy 2
• Huang, Eva --- "Editorial" [2016] JlChiTaxP 1; (2016) 6(1) Journal of Chinese Tax & Policy 1

2015

• Yang, James --- "Corporate Tax Inversion: A Lesson Learned From The United States For China" [2015] JlChiTaxP 3; (2015) 5(1) Journal of Chinese Tax & Policy 15
• Long, Zhaohui --- "A Comparative Study Of Transfer Pricing Taxation System Between China And Australia" [2015] JlChiTaxP 2; (2015) 5(1) Journal of Chinese Tax & Policy 4
• Huang, Eva --- "Editorial" [2015] JlChiTaxP 1; (2015) 5(1) Journal of Chinese Tax & Policy 3

2014

• Lipsher, Larry --- "Comment" [2014] JlChiTaxP 15; (2014) 4(4) Journal of Chinese Tax & Policy 123
• Zhu, Yangsheng --- "The Practical Choice for Real Property Tax Reform" [2014] JlChiTaxP 14; (2014) 4(4) Journal of Chinese Tax & Policy 114
• Xi, Weiqun --- "Influence of Property Tax on Household Consumption - Based on Calculation of Property Tax Burden" [2014] JlChiTaxP 13; (2014) 4(4) Journal of Chinese Tax & Policy 100
• Wang, Jinxia; Peng, Ze --- "Analysis of Financial Function of Real Estate Tax" [2014] JlChiTaxP 12; (2014) 4(4) Journal of Chinese Tax & Policy 89
• Long, Zhaohui; Bao, Ning --- "The Impact of Tax and Non-tax Policies on Adjusting Housing Prices in China" [2014] JlChiTaxP 11; (2014) 4(4) Journal of Chinese Tax & Policy 73
• Huang, Eva --- "Editorial" [2014] JlChiTaxP 10; (2014) 4(4) Journal of Chinese Tax & Policy 72
• Huang, Eva; Wu, Zhaozhao; Bai, Ziyuan --- "The Australian And New Zealand's Vat Model On Financial Service Industry: An Introduction On Experience To China" [2014] JlChiTaxP 9; (2014) 4(2) Journal of Chinese Tax & Policy 120
• Sawyer, Adrian --- "Vat Reform In China: Can New Zealand's Goods And Services Tax Provide Helpful Guidance?" [2014] JlChiTaxP 8; (2014) 4(2) Journal of Chinese Tax & Policy 92
• Long, Zhaohui; Xie, Rongchang --- "The Research On Fiscal And Tax Effects On Donation Income Of China's Foundation" [2014] JlChiTaxP 7; (2014) 4(2) Journal of Chinese Tax & Policy 73
• Huang, Eva --- "Editorial" [2014] JlChiTaxP 6; (2014) 4(2) Journal of Chinese Tax & Policy 72
• Wang, Ying; Fan, Qi --- "Analysis of the effect of VAT on the size of the government and recommendation on the reform of the VAT in China" [2014] JlChiTaxP 5; (2014) 4(1) Journal of Chinese Tax & Policy 56
• Wan, Ying --- "Empirical study on the income redistributive effect of personal income tax in China" [2014] JlChiTaxP 4; (2014) 4(1) Journal of Chinese Tax & Policy 42
• Jin, Dongsheng; Yuan, Zewen; Ling, Ping --- "A study on the improvement of supportive taxation policy for social organisations" [2014] JlChiTaxP 3; (2014) 4(1) Journal of Chinese Tax & Policy 15
• Cheng, Dan --- "An economic analysis of pilot property tax" [2014] JlChiTaxP 2; (2014) 4(1) Journal of Chinese Tax & Policy 2
• Huang, Eva --- "Editorial" [2014] JlChiTaxP 1; (2014) 4(1) Journal of Chinese Tax & Policy 1

2013

• Jin, Dongsheng; Jin, Weifu --- "On the development strategy of China s Value-Added Tax (VAT) reform" [2013] JlChiTaxP 19; (2013) 3(3) Journal of Chinese Tax & Policy 226
• Zhu, Yansheng --- "China s tax legislation: Legalism or functionalism?" [2013] JlChiTaxP 18; (2013) 3(3) Journal of Chinese Tax & Policy 188
• Tong, Jinzhi; Li, Zing; Wang, Jiajie --- "Fiscal decentralization, multi-level government competition and local non-tax revenue: dynamic spatial panel model estimation based on provincial data from 2000-2010" [2013] JlChiTaxP 17; (2013) 3(3) Journal of Chinese Tax & Policy 165
• Tian, George --- "Fair Competition And Preferential Taxation Policy For Small & Medium Retail Stores In China: A Comparative Study" [2013] JlChiTaxP 16; (2013) 3(3) Journal of Chinese Tax & Policy 140
• Li, Jinyan --- "Tax transplants and the critical role of processes: a case study of china" [2013] JlChiTaxP 15; (2013) 3(3) Journal of Chinese Tax & Policy 85
• Bath, Vivienne --- "Business ethics, corporate social responsibility and taxation- Chinese policy and practice" [2013] JlChiTaxP 14; (2013) 3(3) Journal of Chinese Tax & Policy 59
• Yang, Bin --- "Rectifying income redistribution in china: homogenising public service provision or tax regulation?" [2013] JlChiTaxP 13; (2013) 3(3) Journal of Chinese Tax & Policy 37
• Editor --- "Corrigendum" [2013] JlChiTaxP 12; (2013) 3(3) Journal of Chinese Tax & Policy 36
• Huang, Eva --- "Editorial" [2013] JlChiTaxP 11; (2013) 3(3) Journal of Chinese Tax & Policy 34
• Dongsheng, Jin --- "Forward" [2013] JlChiTaxP 10; (2013) 3(3) Journal of Chinese Tax & Policy 32
• Jin, Dongsheng; Zhou, Huawei --- "Re-Perceiving The Tax Allocation Relationship Between Government And Residents In The National Income" [2013] JlChiTaxP 9; (2013) 3(2) Journal of Chinese Tax & Policy 305
• Wu, Ziangyou --- "Regressive Effects And Countermeasures Of Individual Income Tax Deferred Pension Insurance" [2013] JlChiTaxP 8; (2013) 3(2) Journal of Chinese Tax & Policy 286
• Huang, Eva; Underwood, Nicholas --- "The Impact Of Tax Holidays On Renewable Energy Project Developments In China: A Cost Benefit Analysis" [2013] JlChiTaxP 7; (2013) 3(2) Journal of Chinese Tax & Policy 270
• Qin, Zhigang; Cui, Jiao --- "Income Tax Reform, Ownership Structure, And Corporate Finance Behaviour" [2013] JlChiTaxP 6; (2013) 3(2) Journal of Chinese Tax & Policy 255
• Huang, Eva --- "Editorial" [2013] JlChiTaxP 5; (2013) 3(2) Journal of Chinese Tax & Policy 254
• Zhaohui, Long; Xizoling, Hu --- "Research On Tax Incentives For Charitable Donations Of Non-Monetary Assets By Chinese Corporations" [2013] JlChiTaxP 4; (2013) 3(1) Journal of Chinese Tax & Policy 21
• Azam, Rifat --- "E-Commerce Taxation In China" [2013] JlChiTaxP 3; (2013) 3(1) Journal of Chinese Tax & Policy 10
• Kollruss, Thomas --- "Foreign Direct Investment Decisions And Tax Planning For Chinese Firms" [2013] JlChiTaxP 2; (2013) 3(1) Journal of Chinese Tax & Policy 2
• Huang, Eva --- "Editorial" [2013] JlChiTaxP 1; (2013) 3(1) Journal of Chinese Tax & Policy 1

2012

• Dongsheng, Jin --- "Discussion Paper On China's Carbon Tax" [2012] JlChiTaxP 8; (2012) 2(2) Journal of Chinese Tax & Policy 53
• Chang, Cai --- "On The Origin And Evolution Of Tax Contracts: Types, Functions And Implementation Mechanisms" [2012] JlChiTaxP 7; (2012) 2(2) Journal of Chinese Tax & Policy 45
• Nie, Haifeng; Yue, Ximing --- "A Study Of The Impact Of Indirect Taxes On Income Distribution In Rural And Urban China" [2012] JlChiTaxP 6; (2012) 2(2) Journal of Chinese Tax & Policy 30
• Huang, Eva --- "Editorial" [2012] JlChiTaxP 5; (2012) 2(2) Journal of Chinese Tax & Policy 29
• Jin, Dongsheng --- "Comments By Researchers From Chinese Govern Ment Think-Tanks: The Reforms Of Individual Income Tax Still Have A Long Way To Go" [2012] JlChiTaxP 4; (2012) 2(1) Journal of Chinese Tax & Policy 21
• Jiang, Lin; Hui, Sun --- "The Relationship Between Vat Base Expansion And Intergovern Mental Fiscal Relations" [2012] JlChiTaxP 3; (2012) 2(1) Journal of Chinese Tax & Policy 11
• Yang, Bin --- "Extending The VAT To Services In China: Special Difficulties And Choices" [2012] JlChiTaxP 2; (2012) 2(1) Journal of Chinese Tax & Policy 2
• Huang, Eva --- "Editorial" [2012] JlChiTaxP 1; (2012) 2(1) Journal of Chinese Tax & Policy 1

2011

• Ting, Antony; Huang, Eva --- "Editorial" [2011] JlChiTaxP 9; (2011) 1(1) Journal of Chinese Tax & Policy 1
• Jin, Dongsheng --- "Comments Comments By Researchers From Chinese Government Think-Tanks: The Reforms Of Individual Income Tax Still Have A Long Way To Go" [2011] JlChiTaxP 8; (2011) 1(2) Journal of Chinese Tax & Policy 21
• Jiang, Lin; Hui, Sun --- "The Relationship Between Vat Base Expansion And Intergovernmental Fiscal Relations" [2011] JlChiTaxP 7; (2011) 1(2) Journal of Chinese Tax & Policy 11
• Yang, Bin --- "Extending The VAT To Services In China: Special Difficulties And Choices" [2011] JlChiTaxP 6; (2011) 1(2) Journal of Chinese Tax & Policy 2
• Huang, Eva --- "Editorial" [2011] JlChiTaxP 5; (2011) 1(2) Journal of Chinese Tax & Policy 1
• Yang, Luo --- "Real Estate Tax Of The Prc An Analysis Of The Effectiveness Of The Implementation Of The Ret In The Shanghai Trial" [2011] JlChiTaxP 4; (2011) 1(1) Journal of Chinese Tax & Policy 34
• Yang, Bin; Huang, Eva --- "Characteristics Of The Chinese Tax System And Its Cultural Underpinnings: A Comparison With The West" [2011] JlChiTaxP 3; (2011) 1(1) Journal of Chinese Tax & Policy 13
• Stoianoff, Natalie --- "The Coming Of Age Of Enterprise Taxation In China" [2011] JlChiTaxP 2; (2011) 1(1) Journal of Chinese Tax & Policy 2