Essential aspects of China’s Tax Law
Liao, Z. (2012). Essential aspects of China’s Tax Law. NZLawyer, 192, 10-11.
Permanent Research Commons link: http://hdl.handle.net/10289/7781
China fundamentally reformed its tax law in 1993. Currently, the most important types of taxes in China are income tax, valued-added tax (VAT), and business tax.
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This article has been published in the journal: NZLawyer. Used with permission.
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