Essential aspects of China’s Tax Law

Liao, Zhixiong

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www.nzlawyermagazine.co.nz

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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

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This article has been published in the journal: NZLawyer. Used with permission.

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Law Papers [270]