PolyU Library
Journal Call no.HD9999.C58H66
Article TitleTax on gold jewellery revised in China.
Is Part OfJewellery review ; v.2, no.49, Mar/Apr 1995, p.14.
AbstractTo alleviate smuggling, with effect from 1 January 1995, the consumption tax originally levied on the manufacturing sector will shift to the retail level - making the first taxation on consumers in China.