Authors : Elmira K. Garayeva and Fatikh Sh. Nugayev
Abstract: The study analyses the modern experience of taxation in China and reveals the main problems of reformation of the corresponding system, suggests the ways of processes improvement of taxation reformation. The study also deals with the problem of necessity of optimization of external RF priorities in the system of which to the strategic ones one should refer the development of international economic relations with China that is gradually renewing the status of a great power and exerting influence on both regional and world process in XXI century. So, the present study covers, the revelation of conceptual and legal basics of taxation in China of related economic players in conditions of globalization who experience improvements during tax reform which has been realized, since January 1 2008 and considering that in its territory there is an overwhelming majority of TNC subsidiary and associated companies, it is actual.
Elmira K. Garayeva and Fatikh Sh. Nugayev, 2015. The East is a Delicate Matter or the Taxation in China. The Social Sciences, 10: 1009-1012.