| Summary: | 碩士 === 淡江大學 === 中國大陸研究所碩士在職專班 === 96 === After joining WTO in year 2001, China’s macro economical environment is compelled to change by demands. Some of the economical changes included the reduction in import duties, substantial revisions of body of law and open-up for import market and foreign investments.
As member of WTO, China has experienced the intense economical globalization wave and the pressure to unify her trading market and rules from all other countries. However, China did administer numerous revolutionary measure on taxation and tariff. Attach is a study on improvement of dealing in “Theory of Fair Land Taxation”, “Theory on Taxation Efficiency” and “Game Theory” by Von Neumann. States of China’s greatest local financial income revenue comes from the commercial taxes which is operated by the policy of its “Commercial Invoice”. However, the planning of the commercial invoice policy whether is mature enough or not has a decisive effect on the amount of tax income. The improper and illegal practices through the invoice will not only reduce the tax income but also detrimental to the society and national economy. The incompleteness of the policy may also affect the local land taxation income revenue.
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