| Journal Call no. | HD9747.A8J48 |
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| Article Title | China enforces labour tax on jewellery exports. |
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| Is Part Of | Jewellery news Asia ; no.160, Dec 1997, p.26. |
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| Abstract | To enable Chinese organizations to compete with overseas companies on equal terms and to regulate the jewellery industry in China, the customs department in China has strengthened the enforcement of a labour tax on jewellery exports from joint-venture factories since October 1997. Joint-venture companies are required to pay labour tax on exports of finished pieces and the tax is 6.72 percent of the labour cost of the piece. |
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