scholarly journals Legal and Regulatory Reform of Value-Added Taxation in the People’s Republic of China and the Republic of India: Trends and Characteristics

2021 ◽  
Vol 8 (3) ◽  
pp. 148-171
Author(s):  
D. Bachurin
Keyword(s):  
Value Added ◽  
Regulatory Reform ◽  
Legal Regulation ◽  
Economic Effects ◽  
People’S Republic Of China ◽  
People's Republic Of China ◽  
Republic Of China ◽  
China And India ◽  
Legal Structure ◽  
The Republic

Value-added taxation is a multidimensional theoretical, fiscal and legal structure. It also serves as a tool for the practical transformation of political, legal and socio-economic relations. The objective of the research is to study new concepts of value-added taxation formed in the two largest BRICS economies (the People’s Republic of China and the Republic of India). The assumption is that not only “European” model of the legal regulation of VAT can be successful, but alternatively “Chinese” and “Indian models.” The author examines and evaluates changes in the legal structure of value added tax in general, and its elements focusing on the current stage of legal regulation of national systems of VAT (GST) in China and India. In addition, the political, legal, social and economic effects of the legal mechanism of VAT (GST) in China and India from 2017 to 2020 are demonstrated.

CURRENT TRENDS IN THE DEVELOPMENT OF LEGAL REGULATION OF VAT IN THE PEOPLE’S REPUBLIC OF CHINA (ADOPTION OF TAX LEGISLATION AND REDUCTION OF THE TAX BURDEN)

2020 ◽  
Vol 6 (2) ◽  
pp. 110-123
Author(s):  
Dmitry G. BACHURIN
Keyword(s):  
Level Structure ◽  
Value Added ◽  
Legal Regulation ◽  
People’S Republic Of China ◽  
Tax Law ◽  
Tax Burden ◽  
People's Republic Of China ◽  
Republic Of China ◽  
Tax Legislation ◽  
Wide Range

The article is devoted to the legal aspects of improving VAT in the People’s Republic of China. In fact, this is the first attempt to comprehensively study the VAT law, which has passed a nationwide discussion and is awaiting adoption by the highest government body of the PRC. Changes in national taxation models in the face of increasing turbulence in the global economy highlight the topic of this work, since taking into account the main trends in the legal regulation of value added taxation of the world’s largest VAT economy is important for understanding the possibilities for developing such a system in the Russian Federation. The subject of research is the transformation of regulatory legal regulation of taxation in the PRC on the basis of progressive improvement of tax legislation. As the immediate practical tasks to be solved by the country’s leadership in this sphere of public relations, the reduction of the tax burden of the economy and the re-registration of tax law institutions were noted. The research methodology is based on the use of system analysis and dialectic techniques. The studied financial and legal object is considered as a structurally designed description of a complex dynamic system in its movement and development. In the framework of comparative law, an attempt was made to identify the basic laws of the legal evolution of the normative regulation of VAT. Attention is drawn to the fact that the main characteristics of the new Chinese VAT correspond to the system of conceptual principles put forward by the OECD, among which the leading role is played by the principle of neutrality of this type of taxation. In the final part of the work, conclusions are drawn that the proposed tax law of the PRC has a two-level structure, including a wide range of reference norms and by-laws. At the same time, comprehensive measures undertaken by the leadership of the People’s Republic of China in the field of legal regulation of VAT strengthen the country’s socio-economic development opportunities, stimulating entrepreneurs to expand their production.

scholarly journals The Creative industry in promoting the tradition of Croatian-Chinese cooperation

2020 ◽  
Vol 9 (4) ◽  
pp. 161-168
Author(s):  
Josipa Mijoč
Keyword(s):  
Economic Effects ◽  
People’S Republic Of China ◽  
Creative Industry ◽  
Eastern European ◽  
People's Republic Of China ◽  
Republic Of China ◽  
Marco Polo ◽  
The Republic ◽  
Eastern European Countries

The efficiency of economic cooperation is based on its cultural understanding as well as on a tradition that is expressed through business effects promoted by products from the creative industry domain. Since the creative industry relies on project activities in a large number of sectors, it is possible to predict that one creative product can be realized in a number of creative sectors (e.g., in publishing, architecture, music, audiovisual arts, etc.). The Croatian-Chinese cultural and economic tradition is built on multi-year cooperation globally remembered by the contribution of Marco Polo, and the creative industry is an opportunity to design creative products promoting the Silk Road and the role of Marco Polo, which aims to connect the People’s Republic of China and the Republic of Croatia. This paper analyzes the contributions of the Vilijun project and its products within the creative industry and its twelve sectors. Such approach has demonstrated and analyzed the strategies of connecting the People’s Republic of China and the Republic of Croatia as the preconditions for achieving mutual economic effects and is on the trail of the 2012 “China’s Twelve Measures for Promoting Friendly Cooperation with Central and Eastern European Countries”.

The Normalization of Sino-French Diplomatic Relations in 1964 and the Formation of the “One-China” Principle: Negotiations over Breaking French Diplomatic Relations with the Republic of China Government and the Recognition of the People’s Republic of China as the Sole Legitimate Government

2012 ◽  
Vol 8 (1) ◽  
pp. 252-271
Author(s):  
Madoka Fukuda
Keyword(s):  
The United States ◽  
People’S Republic Of China ◽  
Diplomatic Relations ◽  
People's Republic Of China ◽  
African Countries ◽  
Republic Of China ◽  
The Republic Of China ◽  
The Republic ◽  
The Government ◽  
The One

AbstractThis article examines the substance and modification of the “One-China” principle, which the government of the People’s Republic of China (PRC) pursued in the mid 1960s. Under this principle, a country wishing to establish diplomatic relations with the PRC was required first to break off such relations with the Republic of China (ROC). In 1964 the PRC established diplomatic relations with France. This was its first ambassadorial exchange with a Western government. The PRC, in the negotiations over the establishment of diplomatic relations, attempted to achieve some consensus with France on the matter of “One-China”. The PRC, nevertheless, had to abandon these attempts, even though it demanded fewer conditions of France than of the United States (USA), Japan and other Western countries in the 1970s. The PRC had demanded adherence to the “One-China” principle since 1949. France, however, refused to accept this condition. Nevertheless, the PRC established diplomatic relations with France before the latter broke off relations with the ROC. Subsequently, the PRC abandoned the same condition in negotiations with the African governments of the Republic of Congo, Central Africa, Dahomey and Mauritania. After the negotiations with France, the PRC began to insist that the joint communiqué on the establishment of diplomatic relations should clearly state that “the Government of the People’s Republic of China is the sole legal government of China”. However, France refused to insert these words into the communiqué. Afterwards, the PRC nevertheless insisted on putting such a statement into the joint communiqués or exchanges of notes on the establishment of diplomatic relations with the African countries mentioned above. This was done in order to set precedents for making countries accede to the “One-China” principle. The “One-China” principle was, thus, gradually formed in the process of the negotiation and bargaining between the PRC and other governments.

Ensuring the Rights and Legal Interests of the Victim when Checking the Crime Report: A Comparative Legal Analysis of the Criminal Procedure Codes of the Russian Federation and the People’s Republic of China

2021 ◽  
pp. 128-133
Author(s):  
Irina G. Smirnova ◽  
◽  
Ekaterina V. Alekseeva ◽  
◽  
Keyword(s):  
Russian Federation ◽  
Criminal Procedure ◽  
Legal Regulation ◽  
People’S Republic Of China ◽  
Legal Analysis ◽  
People's Republic Of China ◽  
Republic Of China ◽  
Procedure Code ◽  
The Russian Federation ◽  
Procedure Codes

The article presents a comparative legal analysis of the norms of the Criminal Procedure Code of the Russian Federation and the Criminal Procedure Code of the People’s Republic of China, which regulate the rights and powers of the victim within the framework of the stage of initiating a criminal case. The authors highlight several significant differences in the legal regulation of this issue. The differences are: the obligation to comply with the rules of jurisdiction in China at the stage of filing a statement of a crime, which is not required under the Code of Criminal Procedure of the Russian Federation; compulsory fingerprinting of a person when filing a crime report with a public security agency implemented in China; the existence of several types of preliminary checks (the list of activities carried out as part of these checks in China is open); intensive development of IT technologies and their introduction into the life of society, including for the fight against crime and ensuring law and order in society, in China.

Problems Related to the Practical Implementation of the Treaty of Mutual Legal Assistance in Criminal Matters between the Republic of Bulgaria and People’s Republic of China

De Jure ◽  
2021 ◽  
Vol 12 (1) ◽  
Author(s):  
Dimitar Mladenov ◽  
Keyword(s):  
People’S Republic Of China ◽  
Practical Implementation ◽  
Legal Assistance ◽  
People's Republic Of China ◽  
Mutual Legal Assistance ◽  
Republic Of China ◽  
Autonomous Regions ◽  
The Republic ◽  
Criminal Matters

The article addresses various problems in the practical implementation of the Treaty on Mutual Legal Assistance in Criminal Matters between the Republic of Bulgaria and the People’s Republic of China. These include way of execution, proofs, centralized communication, special autonomous regions of China, political crimes, etc. from a Bulgarian perspective.

scholarly journals Social Credit System in the People's Republic of China: normative legal framework and principles of functionality

2020 ◽  
pp. 18-53
Author(s):  
Roman Z. Rouvinsky ◽  
Tatiana Komarova
Keyword(s):  
Legal Framework ◽  
Legal Regulation ◽  
People’S Republic Of China ◽  
Chinese Government ◽  
People's Republic Of China ◽  
Credit System ◽  
Republic Of China ◽  
Social Credit ◽  
Legal Provisions ◽  
The Social

This article examines the normative legal framework and principles of functionality of the Social Credit System that is currently being implemented in the People's Republic of China. For the first time in legal science, the Social Credit System is viewed not as an organizational and regulatory technique that in one or another way is related to law, but rather as an independent legal institution relevant to the branch of administrative law. The application of formal-legal and comparative-legal methods allows describing the hierarchy of sources of the Chinese law pertaining to social credit mechanisms and procedures, as well as giving characteristics to major provisions of the corresponding normative acts. The peculiarities of legal regulation of the mechanisms and procedures that comprise the Social Credit System in PRC include the following aspects: sublegislative nature of such regulation, prevalence of joint lawmaking, focal role of normative legal acts of the Chinese government, declarative character and ambiguity of multiple legal provisions with regards to the Social Credit System. The author underline the specificity of interpretation of the normative legal acts of the People's Republic of China, usage by the lawmaking branches of moral categories in formulation of provisions for regulation of elaboration and implementation of the social credit mechanisms. The provisions of governmental and departmental normative legal acts pertaining to the Social Credit System are correlated with the provisions of the current Constitution of the People's Republic of China.

scholarly journals Taiwanese Identity – Past Factors and Present Circumstances

2020 ◽  
Vol 20 (2) ◽  
pp. 113-128
Author(s):  
Pawel Sendyka
Keyword(s):  
People’S Republic Of China ◽  
People's Republic Of China ◽  
Republic Of China ◽  
Taiwanese Identity ◽  
The Republic ◽  
The Taiwan Strait ◽  
White Terror ◽  
Nationalist Government ◽  
The Military ◽  
Do So

Abstract Taiwan is an island that off the coast of China. To say that Taiwan is a country is to offend the Communist People’s Republic of China which claims sovereignty over the island and markets it to the world as a “renegade province” which must be re-united with the mainland, by force, if necessary. For people who know very little about Taiwan and its big neighbour across the Taiwan Strait this may even sound convincing, but the truth is more complex. In 1949 the nationalist government (Kuomintang or KMT) having lost the Chinese Civil War retreated from the mainland; the communists have never ruled the island. The settling of the Republic of China’s government in Taiwan and the era of “White Terror” was another one in a series of historical events that were fundamental in forming the modern Taiwanese identity. Whatever the proponents of “one China” claim, the truth of the matter is that there is a shift in attitudes of the inhabitants of Taiwan in how they feel about themselves (Taiwanese, Chinese or both). This is a crucial fact that will have to be acknowledged in the cross-strait relations. The identity argument as such, is independent of any historical claims. And this Taiwanese identity has been evolving and will continue to do so, shaped by the past and the most recent events like the Hong Kong protests, the pandemic, politics and the military aggression and intimidation by the People’s Republic of China. This article will examine these factors in turn.

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