Essential aspects of China’s Tax Law

Liao, Zhixiong (Leo)2013-07-172013-07-172012Liao, Z. (2012). Essential aspects of China’s Tax Law. NZLawyer, 192, 10-11.https://hdl.handle.net/10289/7781China 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.application/pdfenThis article has been published in the journal: NZLawyer. Used with permission.lawTax lawEssential aspects of China’s Tax LawJournal Article