search query: @author Wu, Dianchao / total: 1
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| Author: | Wang, Xiumei Wu, Dianchao |
| Title: | On the preferential tax treatment to foreign-funded enterprises in China (original in Chinese) |
| Journal: | Economic Reform (c)
1996 : 6, p.26-27 |
| Index terms: | TAXATION FOREIGN INVESTMENT COMPANY TAXATION CHINA FISCAL POLICY |
| Language: | chi |
| Abstract: | The preferential tax treatment to the foreign-funded enterprises has played a positive role in the introduction of foreign investment, to a certain extent. However, the role it has played is limited both in theory and in practice practice. Besides, it does not conform to market economy, the state's interest and the international practice. Therefore, under the present market economy, we should establish really an environment for equal and free competition instead of the preferential tax system. |
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