PolyU Library
Journal Call no.L64.H66
AuthorMercier, Vincent.
Article TitleAn outline of China's taxation system / Vincent Mercier and Laurence Benoit.
Is Part OfHong Kong echo magazine : education and training in Hong Kong ; no.6, Jul 1995, p.19, illus.
AbstractThis 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.