Characteristics of Agriculture Taxation in China

Authors

  • Борис Иванович Соколов St. Petersburg State University, 7–9, Universitetskaya nab., St. Petersburg, 199034, Russian Federation https://orcid.org/0000-0002-2216-1345
  • Юйчжо Лю St. Petersburg State University, 7–9, Universitetskaya nab., St. Petersburg, 199034, Russian Federation

Abstract

This article is devoted to the problems of agriculture taxation reforming in China during the last years. In the period of 1993–2007, income stratification of population has considerably strengthened, and a rupture in development between urban and rural territories has also increased. Since 2003, the problem of village development has been actively solving in China, while regulating agricultural structure and raising peasants’ incomes. The principal content of the agricultural taxation reform involves gradual reducing agricultural tax rates.

Keywords:

tax structure, agriculture, taxation, China

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Author Biographies

Борис Иванович Соколов, St. Petersburg State University, 7–9, Universitetskaya nab., St. Petersburg, 199034, Russian Federation

доктор экономических наук, профессор

Юйчжо Лю, St. Petersburg State University, 7–9, Universitetskaya nab., St. Petersburg, 199034, Russian Federation

аспирант

References

Литература на русском языке

Замечания ЦК КПК и Госсовета КНР о мерах по повышению доходов крестьян: документ ЦК № 1 от 2004 г. URL: http://news.xinhuanet.com/newscenter/2004-02/08/content_1303644.htm (дата обращения: 05.05.2009).

«Положение о налогообложении сельского хозяйства в КНР». URL http://zh.wikipedia.org/wiki/%E4%B8%AD%E5%9B%BD%E5%86%9C%E4%B8%9A%E7%A8%8E (дата обращения: 05.05.2009).

Решение об упразднении «Положения о сельскохозяйственном налоге КНР». URL. http://www.gov.cn/test/2006-03/06/content_219801.htm (дата обращения: 05. 05 2009).

Статистический ежегодник Китая 2008. М.: Изд-во Банка Китая, 2008.


References in Latin Alphabet

Hua Tang. Watches Chinese agricultural tax reform from the American agricultural tax the system // Tax Journal. 2006. N 6.

Jin Keming. System Innovation Is the Linchpin in Preventing the Rebound of Farmers’ Burden // Journal of Henan Finance & Taxation College. 2004. N 18.

Li Binglong. China’s Policy choice of Fiscal Expenditure in Agriculture // Henan Xuekan. 2002. N 22.

URL: http://www.foodsmarket.info/news/content.php?id_news=985&id_groups=3 (дата обращения: 05.05.2009).

Wang Zhaocai, Bo Zhihua. Comparative Analysis of Foreign Tax System // Review of Economic Research. 2004. N 2.

Zhang Xiaowei. The analysis of factors affecting the development of social harmony // Modern Business. 2008. N 5.


Translation of references in Russian into English

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Published

2010-06-30

How to Cite

Соколов, Б. И., & Лю, Ю. (2010). Characteristics of Agriculture Taxation in China. St Petersburg University Journal of Economic Studies, (2), 060–065. Retrieved from https://economicsjournal.spbu.ru/article/view/3042

Issue

No. 2 (2010)

Section

Global economy

License

Articles of the St Petersburg University Journal of Economic Studies are open access distributed under the terms of the License Agreement with Saint Petersburg State University, which permits to the authors unrestricted distribution and self-archiving free of charge.

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