China’s Tax Structure

Henk R. Randau and Olga Medinskaya

Chapter 25 in China Business 2.0, 2015, pp 121-123 from Springer

Abstract: Abstract Since 1994 when China implemented its first national tax law, the PRC has made much progress in building its taxation system. In 1994, the law was 6 pages long; since then the government has issued multiple directives, making the system increasingly complex and—as in other countries—ever-changing. The latest milestone in this process was the introduction of the Enterprise Income Tax Law (EITL) reform in 2008: For the first time, domestic and foreign companies are combined under one law.

Keywords: Foreign Company; Transfer Price; National People; Potential Inheritance; Price Administration (search for similar items in EconPapers)
Date: 2015
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DOI: 10.1007/978-3-319-07677-5_25

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