
The Administrative Foundations of the Chinese Fiscal State
Pekingology
Tax Returns Reflect Compliance, Not Accuracy
Filing a tax return exemplifies legal compliance, requiring taxpayers to meticulously interpret and follow complex rules. Despite the detailed nature of tax returns, especially with numerous entries, some tax authorities do not prioritize the accuracy of these filings, focusing instead on the overall tax amount. Consequently, many entries may be inaccurate, yet such inaccuracies are often not viewed as deceitful or dishonest within the customary practices of certain regions, like China.
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