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This article reviews the major elements of the enterprise income tax (EIT) system in China and examines the dynamic relationship between international norms and the local Chinese context. After some introductory remarks, the article discusses the fundamental principles, concepts and structural...
Persistent link: https://www.econbiz.de/10014212223
This paper examines the role of tax policy in China's economic, social and legal development. With respect to economic development, the author examines the use of tax incentives in attracting foreign direct investment to China and assesses its impact on the development of China's market economy....
Persistent link: https://www.econbiz.de/10014223895