This talk will review some of the major initiatives that the Chinese government has taken to reform its tax administration since 1997 and certain subnational experiments currently being carried out. I will explain the necessity of these reforms for creating a regulatory order based on voluntary compliance and effective audits, and discuss the major obstacles for reform implementation. I will also explore analogies between the problems in tax administration with problems found in other branches of the Chinese regulatory state, e.g. environmental protection.
Wei Cui is an Associate Professor at the Allard School of Law, University of British Columbia, and specializes in tax law and policy as well as select aspects of Chinese law and political economy. Between 2006 and 2013, he taught law at China University of Political Science and Law and worked closely with the Budgetary Affairs Commission of the NPC Standing Committee, Ministry of Finance, and State Administration of Taxation on a wide variety of tax policy matters. He practiced U.S. tax law both in Beijing and New York, and between 2009 and 2010, served as senior tax counsel for the China Investment Corporation. . He is visiting the Michigan Law School in fall 2015 where he is teaching “Taxation of Individual Income.”
Cosponsored by the U-M Law School.