Vol. 12 No. 1 (2022): Chinese Tax and Policy

Articles

• Achievements and Challenges: Addressing the Lack of Certainty in the PRC’s Continuing Education Special Additional Deduction Policy – Insights from Australia

  Jun Zhao, George Tian, Xi Nan, Ziyuan Bai

• A Review of China Approach to Cooperative Compliance in Light of the International Tax Practice and the OECD Framework

  Mário H. Martini

• Comments from the Consulting Editor: Research on China's Current Charity Tax Policy and Directions for Improvement

  Dongsheng Jin, Yuan Li