haku: @journal_id 849 / yhteensä: 130
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| Tekijä: | Shao, Guilan |
| Otsikko: | The drawbacks of China's tax policies on foreign-owned enterprises and strategies proposed (original in Chinese) |
| Lehti: | Macro Economic Management (c)
1999 : 1, p.35-36 |
| Asiasana: | TAXATION FINANCIAL POLICY COMPANY TAXATION CHINA |
| Kieli: | chn |
| Tiivistelmä: | After the reform of taxation in 1994, the income tax rate of both domestic and foreign-owned enterprises is the same (33 percent), but owning to the preferential policies applied to foreign businesses, the tax preference enjoyed by foreign ventures is about 70 percent of the total statutory tariff, while the domestic enterprises only 17.86 percent. This leads to the unfair competition between domestic and foreign ventures and unbalanced regional economic development among various trades, gives illegal speculators opportunities to evade taxes and brings the problems of fraudulent foreign ventures, absent foreign investment and small foreign investment but big domestic investment etc. and has an adverse effect on the establishment of China's market system and the development of home industries. |
SCIMA