China’s corporate tax management and its economic consequences / Zhang Chen

• Main Author: Zhang , Chen
• Format: Thesis
• Published: 2017
• Subjects: HF Commerce
• Online Access: http://studentsrepo.um.edu.my/8308/1/All.pdf; http://studentsrepo.um.edu.my/8308/6/zhang.c; http://studentsrepo.um.edu.my/8308/

Since economic reforms began in 1978, China’s enterprises have undergone considerable changes. So too have the taxation system have experienced major reforms over the last three decades to closely resemble those of the market economies, which included the introduction of corporate income taxes in th...