Tax changes in China impending upon entry into the World Trade Organization

Journal
Author
Lee, F.H.
Country
China (People's Rep.)
Published Date
Issue
Bulletin for International Taxation 2002 (Volume 56), No. 11
FormatPDF
EUR
45
| USD
50 (VAT excl.)

A look at China's current tax system, including the foreign enterprise income tax, VAT, business tax, consumption tax, customs duties and individual income tax. Also discussion of the tax incentives currently available to foreign enterprises, the impact of WTO membership and the strategies for change.