Journal Call no. | HF5601.N43 |
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Author | Shum, Alfred. |
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Article Title | The 1994 PRC tax reform : the rationale; its effects on foreign investment / Alfred Shum. |
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Is Part Of | The Hong Kong accountant ; v.6, no.3, May/Jun 1995, p.35-37, illus. |
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Abstract | The Chinese tax system is relatively simple compared to those of most western countries. But, because of the ambiguity of the statutes and the tax authorities' inexperience in administering tax law, it is often recommended that an advance tax ruling be obtained before finalising any contract, especially if substantial investments are involved. |
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