haku: @author Dong, Shukui / yhteensä: 1
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| Tekijä: | Dong, Shukui |
| Otsikko: | China's tax system involving foreign interests is drawing towards the international practice (original in Chinese) |
| Lehti: | Commercial Economy Research (c)
1996 : 15, p.8 |
| Asiasana: | FOREIGN INVESTMENT TAXATION CHINA |
| Kieli: | chi |
| Tiivistelmä: | China began to adjust further downwards the export tax refund rate on Jan. 1, 1996. The tax refund rates of farm products and coal are 3% respectively. The tax refund rate of other goods whose value added tax collected by a tax rate of 13% and that of processed industrial products with farm products as the raw materials are reduced from 10% to 6% after adjustment while that of goods whose value- added tax, collected by a tax rate of 17% is reduced from 14% to 9%. The aim of doing so is to check the irrational phenomena of less tax-collection but more refund in an effort to make tax refund rate roughly equal to the actual rate of tax collection and implement the principle of more tax collection and more refund, less tax collection and less refund, and no tax collection and no refund. |
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