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      Essential aspects of China’s Tax Law

      Liao, Zhixiong
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      essential aspects of Chinas tax law.pdf
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      Link
       www.nzlawyermagazine.co.nz
      Citation
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      Liao, Z. (2012). Essential aspects of China’s Tax Law. NZLawyer, 192, 10-11.
      Permanent Research Commons link: https://hdl.handle.net/10289/7781
      Abstract
      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.
      Date
      2012
      Type
      Journal Article
      Publisher
      LexisNexis NZ Limited
      Rights
      This article has been published in the journal: NZLawyer. Used with permission.
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      • Law Papers [303]
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