Skip to Main content Skip to Navigation
Journal articles

La réforme en 2018 de l’impôt sur le revenu en Chine – une avancée significative vers une meilleure justice fiscale

Abstract : The income tax was created in 1980 in China and underwent an important reform in 2018. Before this reform, it was a categorical and analytical tax characterized above all by its absolute individualisation. It was the subject of much criticism for the injustice it caused, particularly because it was impossible to take into account the taxpayers’ personal and family expenses in calculating the tax. The successive amendments to the income tax law carried out before 2018 have not been able to correct its main defect, which is that of tax injustice. Such injustice became more and more unacceptable in China in 2018, whose economic and social situation was no longer comparable to that of 1980. The most important change brought by the reform in 2018 consists in putting in place measures allowing taking into account the taxpayers’ personal and family expenses. In addition, the significant tax relief has also been granted by this reform. The 2018 reform represents a major step forward in improving tax justice in China, although taxpayers would have liked the Chinese legislator to go further in this direction.
Document type :
Journal articles
Complete list of metadata

https://hal-amu.archives-ouvertes.fr/hal-03205696
Contributor : Sophie Borghino <>
Submitted on : Thursday, April 22, 2021 - 3:01:07 PM
Last modification on : Thursday, April 29, 2021 - 2:32:06 PM
Long-term archiving on: : Friday, July 23, 2021 - 6:52:03 PM

Identifiers

  • HAL Id : hal-03205696, version 1

Collections

Citation

Banggui Jin. La réforme en 2018 de l’impôt sur le revenu en Chine – une avancée significative vers une meilleure justice fiscale. Revue européenne et internationale de droit fiscal, Bruylant, 2019, pp.1099-1119. ⟨hal-03205696⟩

Share

Metrics

Record views

49

Files downloads

13