A Comparative Analysis of Key Issues
Edited by Michael Littlewood and Craig Elliffe
Chapter 6: China
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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