• Login
• Admin

Wei, Xin (2007) The Current Reform of PRC Enterprise Income Tax Law in 2007. [Dissertation (University of Nottingham only)] (Unpublished)

PDF - Registered users only - Requires a PDF viewer such as GSview, Xpdf or Adobe Acrobat Reader Download (405kB)

Abstract

China is the top fast economic growth countries in the world, which have average 7-8 percent increase in GDP every year especially after join World Trade Organization in 2001. One of the biggest and important reasons is the increase in foreign capital investment, because more and more foreign investors build their companies and factories in China which they can enjoy the lower tax rate and tax preference.

On 16 March 2007, the new PRC Enterprise Income Tax Law was finally passed by the annual session of National People's Congress. After many years debates, China finally decided to level the playing field for domestic and foreign funded enterprises, which domestic enterprises was the biggest winner and reduce their tax burden in the new law. Foreign funded enterprises may not able to enjoy many tax preferences as before. But whats the new Enterprise Income Tax Law and is there any impact on current or future foreign-funded enterprises investment?

Item Type:	Dissertation (University of Nottingham only)
Depositing User:	EP, Services
Date Deposited:	28 Sep 2007
Last Modified:	11 Mar 2018 22:54
URI:	https://eprints.nottingham.ac.uk/id/eprint/21328

Actions (Archive Staff Only)

Edit View