| Journal Call no. | HF5601.N43 |
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| Author | Cho, Stella. |
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| Article Title | PRC individual income tax reform : changes and implications from the perspective of professional accountants / Stella Cho and Daniel Ho. |
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| Is Part Of | The Hong Kong accountant ; v.5, no.3, May/Jun 1994, p.50-54, illus. |
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| Abstract | This article will first discuss the background leading to the introduction of the 1993 revised Individual Income Tax Law and reviews the problems of the original ones. The article will also examines the changes made by the new law and its significance and implications on tax position of individuals in China. Finally, the article will examine some grey areas under the revised law which might warrant the Chinese government's attention. |
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