Abstract:
The purpose of the thesis is to analyze the existing Chinese tax system and a few
major taxes in order to provide a fully understanding of the Chinese tax system. Many
of my Polish friends are interested in doing business in China recent years. Since
there were not many business activities and connections between the Chinese and
Poles, they have come to me to ask about different questions concerning doing
business in China. One of the most common questions is the one the Chinese tax
system, for instance, custom duties, personal and corporate income tax, etc. To gather
some useful information of Chinese tax system for the Polish business people who are
interested in conducting business activities in China, is the principle motive of the
thesis. The second aim is to give myself an overview of Chinese tax system, because I
have decided to begin my career with conducting international trade between China
and Poland. The methods of the thesis are comparison (comparison of major Polish and Chinese taxes), theory construction (to find principles that explain how the Chinese taxation
works the way it does), and analysis.
