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Yan Xu

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Yan Xu

This chapter examines the tax treatment of capital gains in China. It explains the history of the Chinese tax treatment of capital gains, the system’s basic design (relationship to income tax, the scope of the tax, the tax treatment of different asset classes, the rates of tax, losses, and so on), how particular problems have been addressed (family homes, avoidance, and so on), and the lessons that might be learned from it. Keywords: capital gains tax; China; tax system design

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Richard Cullen and Yan Xu

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Edited by Richard Cullen, Jefferson VanderWolk and Yan Xu

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Edited by Richard Cullen, Jefferson VanderWolk and Yan Xu

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Edited by Richard Cullen, Jefferson VanderWolk and Yan Xu

The core concern of this book is the potential use of taxation and related measures to foster climate-helpful, large-scale change within East Asia. The contributing authors examine key issues such as how Greater China, for instance, confronts severe environmental problems which are a direct product of several decades of remarkable economic growth. The detailed analysis in this book identifies a range of green taxation guidelines for East Asia as it seeks to drive down striking levels of environmental degradation – and tackle the climate change challenge.