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...

Definitions and theories -- Jurisdiction : the taxing power -- Sources -- The setting of the tax system -- Tax avoidance -- Historical introduction -- Income tax : basic concepts -- The tax unit -- Taxation and Social Security -- Deductions and credits for taxpayer expenditure and losses --...