haku: @indexterm EXPORTS / yhteensä: 963
viite: 408 / 963
| Tekijä: | Wang, Xuanhui |
| Otsikko: | Tax refund and exemption of China's exported commodities (original in Chinese) |
| Lehti: | Intertrade (c)
1994 : 5, p.55-56 |
| Asiasana: | TRADE POLICY EXPORTS TAX EXEMPTION TAXATION CHINA |
| Kieli: | chi |
| Tiivistelmä: | From Jan. 1, 1994, China began to implement a new system of turnover tax. And the policy of tax refund and exemption of exported commodities, is still valid, but there were some readjustment in the scope and method of implementation. The article gives a detailed introduction to the definition of scope of tax refund/exemption of export commodities, their rate of tax refund as well as how to calculate the volume of tax refund. |
SCIMA