TAX SYSTEM IN THE PEOPLE'S REPUBLIC OF CHINA

Yıl 2025, Cilt: 5 Sayı: 2, 102 - 132, 28.10.2025

Abdullah Armağan

Öz

Although there are various views on how the concept of the state emerged, there are common acceptances on what the main duties of the state are. These can be listed as security and justice. The main element that meets the financing needs of the institutional structure of the state, which provides internal security with the police and external security with the army, is tax. Taxes are generally collected on income (such as corporate tax, income tax), on transactions (such as sale of goods or services) or on wealth (such as buildings, land, vehicles). Classification plays an important role in understanding the tax system. In this context, taxes can also be classified as taxes collected by the central government or taxes collected by the local government. The question of what, when, by whom and how the tax is collected is possible with the understanding of the tax system. In this context, this study will attempt to analyze the tax system of the People's Republic of China, which has recently made a significant economic breakthrough and ranks second in economic size after the United States.

Anahtar Kelimeler

Tax Systems , Taxation , Tax System In The People

Çin Vergi Sİstemi

Öz

Devlet kavramının nasıl ortaya çıktığı noktasında çeşitli görüşler olsa da devletin ana görevlerinin ne olduğu konusunda ortak kabuller mevcuttur. Bunlar güvenlik ve adalet olarak sayılabilir. İç güvenliği polisle dış güvenliği ordu ile sağlayan devletin kurumsal yapısının devamı noktasında finansman ihtiyacını karşılayan ana unsur vergidir. Vergiler genel olarak gelir üzerinden (kurumlar vergisi, gelir vergisi gibi), işlemler üzerinden (mal veya hizmet satışı gibi) veya servet üzerinden (bina, arazi, araç gibi) alınır. Vergi sisteminin anlaşılmasında sınıflandırma önemli bir rol oynar. Bu kapsamda vergi, merkezi yönetim tarafından alınan ve yerel yönetim tarafından alınan vergiler şeklinde de sınıflandırılabilir. Verginin ne üzerinden veya kim tarafından alındığı konusu vergi sisteminin anlaşılmasında belirleyici olmaktadır. Bu kapsamda bu çalışmada, dünya geneli ekonomik büyüklük sıralamasında Amerika Birleşik Devletleri’nden sonra ikinci sırada yer alan Çin Halk Cumhuriyeti’nin vergi sistemi analiz edilmeye çalışılacaktır.

Anahtar Kelimeler

VERGİ SİSTEMLERİ , VERGİLENDİRME , Çin Halk Cumhuriyeti Vergi Sistemi

Kaynakça

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