Journal Call no. | L64.H66 |
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Author | Mercier, Vincent. |
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Article Title | An outline of China's taxation system / Vincent Mercier and Laurence Benoit. |
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Is Part Of | Hong Kong echo magazine : education and training in Hong Kong ; no.6, Jul 1995, p.19, illus. |
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Abstract | This article reviews the taxation system for legal entities, and especially the rules applying to foreign investors. Our study will be limited to Chinese internal tax regulations, and does not discuss the various international tax agreements between China and other countries, France in particular. |
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