China’s taxation system and fiscal policy

Course ID: SH17020210246EDC02
Discipline: Economics/Public Finance
Registration recommendations: International graduate students
Prerequisites: None
Lecture Hours & Credits: 48 leture hours/3 credits
Project year: 2013

School of economics


DU Li, professor, PHD in Economics, is currently the Executive Director of the Research Center for Public Economy and Academic Director of the Master of Taxation Program at Fudan University. She has served as a short-term consultant to the World Bank, and was previously a postdoctoral research fellow with IBFD (International Bureau of Fiscal Documentation) and a visiting scholar to the Department of Economics and Statistics at the University of Konstanz, Germany. Her recent research focuses on special tax zones, tax and redistribution, the financial sector taxation and tax revenue forecasting. She has published dozens of articles and books on taxation including China Tax Guide (in Chinese and English version) and has been teaching bachelor and master level courses on public finance, China’s taxation system and international taxation.


China’s taxation system and fiscal policy is a compulsory course of the EMA program of Chinese Economy and Finance at Fudan Universtiy. Through learning this course, students will be expected to: understand China's overall tax structure, be able to calculate the tax payable for major taxes based on necessary information, be able to analyze the causes and effects of the major measures of China's tax reform, understand China's budget structure and the arrangement of intergovernmental revenue sharing, and be able to analyze the causes and effects of China's major fiscal policies.


The content of the course includes 5 parts. Part I is overview of China’s taxation system (including discussion on Tax-GDP ratio,major taxes payable, tax legislation and administration, tax-sharing system);Part II is direct taxes, such as personal income tax (including discussion on general features of China’s PIT system, calculation of PIT payable for international taxpayers and case study) and enterprise income tax (including discussion on the tax liability determination, tax incentives, anti-avoidance rules,treatment for international taxpayers and case study);Part III is indirect taxes and other major taxes(including VAT, consumption tax, property taxes and other taxes);Part IV is China’s tax reform(including indirect tax reform, direct tax reform and reform of other taxes); Part V is China’s fiscal policies(including China’s budget system, intergovernmental fiscal relationship, major fiscal policy measures and their effects).

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