The Source of Tax Law in the PRC: Legislative Organs and Their Legal Documents


  • Shaoxin Wang
  • Jun Zhao
  • Xi Nan


In the comparison of the source of tax law between Australia and China, it is difficult for the public to understand each law and regulatory documents being proposed in making reasonable decisions via their interpretations in China. This paper would introduce the tax administrative power of the ATO and the tax advice system in Australia, especially the ruling system. This paper finds out that it is both an urgent and highly beneficial affair to build an advice framework such as the public rulings in Australia in China.