Tax system reforms in people's Republic of China

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.