Comparison of Dutch and Chinese taxation system

摘要

China has been continuing its reform for over 30 years. As a transitional economy, China has changed gradually during all these years while a lot of researching papers try to explain the practice. In fact, if we just look into the literature of tax law, there is little difference between the Netherlands and that of China. As a transitional economy, China differs in economy developing stages and scale of the country, the importance of different kinds of tax and administration with that of the counterpart western countries.