An Evaluation of China's Tax System: Insights for Future Reform

Yuhua Qiao


Discussion of how to develop a modern tax system is important for the Chinese government with China’s urbanization and economic development and with the enlarged income gap among its population. This paper explores the strengths and weaknesses of China’s tax system by applying the criteria that scholars use in judging revenue sources. The existing Chinese tax system is regressive, complex, and lacks revenue adequacy. To correct its weaknesses, several tax reform recommendations are made. This includes broadening individual income tax among top income individuals and expanding the circle gradually, expanding consumption tax, and eliminating unnecessary preferential tax treatments in all taxes.

Full Text:




  • There are currently no refbacks.

Chinese Public Administration Review (ISSN 1539-6754, Online ISSN 2573-1483)  is published by the School of Government, Sun Yat-sen University.