| Journal Call no. | HF5601.N43 |
|---|---|
| Author | Chen, Lian Bo. |
| Article Title | Taxation policy on foreign investment enterprises / Chen Lian Bo. |
| Is Part Of | The Hong Kong accountant ; v.6, no.6, Nov/Dec 1995, p.74. |
| Abstract | This paper discusses the 1994 tax reform in China and its impact on foreign investment enterprises and other entities. The major focuses are on the reform in turnover tax, enterprises income tax and individual income tax as well as on the imposition of land appreciation tax. |