Wei Cui, "China's New Personal Income Tax Return Filing Regime," 45 Tax Notes International 977-985 (March 12, 2007).
Abstract: This article will attempt to assess China's new return filing regime from three different perspectives. First, it reviews the main changes in applicable law brought by the new return filing procedures. Second, it ventures some predictions regarding the impact that the new compliance regime, along with other recent and imminent changes in Chinese tax law, could have on the incidence of the PIT. Third, it discusses what the new return filing requirement implies for the overall PIT compliance and the administrative structure for the PIT.
