| Journal Call no. | HJ2240.T39 |
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| Author | Shum, Edward. |
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| Article Title | Tax audits of foreign invested enterprises in the PRC / Edward Shum. |
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| Is Part Of | The tax journal ; v.1, no.8, 1997, p.15-16. |
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| Abstract | In 1996, the People's Republic of China (PRC) State Tax Administration (the STA) issued Notice Regarding Income Tax Audit of Foreign Nationals and Notice Regarding Tax Audit of Representative Offices of Foreign Companies to instruct tax authorities to increase the auditing of foreign individual income tax taxpayers and foreign representative office taxpayers. The article features the areas primarily focused on by the STA's audit efforts. |
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