Governing Corporate Tax Management The Role of State Ownership, Inst
This excellent study of how alternative tax strategies work in China is an important contribution both to our understanding of corporate tax management in China and in other countries at a similar level of development. —Professor Dwight H. Perkins, Harvar
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Governing Corporate Tax Management The Role of State Ownership, Institutions and Markets in China
Governing Corporate Tax Management
Chen Zhang · Rajah Rasiah · Kee Cheok Cheong
Governing Corporate Tax Management The Role of State Ownership, Institutions and Markets in China
Chen Zhang Institute of Belt and Road, Business School Qingdao University Qingdao, Shandong, China
Rajah Rasiah Asia-Europe Institute University of Malaya Kuala Lumpur, Malaysia
Kee Cheok Cheong Institute of China Studies University of Malaya Kuala Lumpur, Malaysia
ISBN 978-981-13-9828-5 ISBN 978-981-13-9829-2 (eBook) https://doi.org/10.1007/978-981-13-9829-2 © The Editor(s) (if applicable) and The Author(s), under exclusive license to Springer Nature Singapore Pte Ltd. 2019 This work is subject to copyright. All rights are solely and exclusively licensed by the Publisher, whether the whole or part of the material is concerned, specifically the rights of translation, reprinting, reuse of illustrations, recitation, broadcasting, reproduction on microfilms or in any other physical way, and transmission or information storage and retrieval, electronic adaptation, computer software, or by similar or dissimilar methodology now known or hereafter developed. The use of general descriptive names, registered names, trademarks, service marks, etc. in this publication does not imply, even in the absence of a specific statement, that such names are exempt from the relevant protective laws and regulations and therefore free for general use. The publisher, the authors and the editors are safe to assume that the advice and information in this book are believed to be true and accurate at the date of publication. Neither the publisher nor the authors or the editors give a warranty, expressed or implied, with respect to the material contained herein or for any errors or omissions that may have been made. The publisher remains neutral with regard to jurisdictional claims in published maps and institutional affiliations. This Palgrave Macmillan imprint is published by the registered company Springer Nature Singapore Pte Ltd. The registered company address is: 152 Beach Road, #21-01/04 Gateway East, Singapore 189721, Singapore
Preface
Since economic reforms began in 1978, China’s enterprises have undergone considerable changes. So too have the taxation system, which has experienced major reforms over the last three decades to closely resemble those of the market economies, which included the introduction of corporate income taxes in the country. Since corporate tax is a significant cost to enterprises, firms have introduced corporate tax management to strengthen financial decision-making. The extant theories on corporate tax management have not always been consistent, which is more so with the empirical evidence from China given its unique transition from a socialist structure to one where the market has gradually increased its role in the economy. Given the complexity of the economy and the paramount role of the state in the economy, there are still lo
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