WTO and the Reform of Income Taxation System for Foreign-Invested Enterprises in China

Author: Wang Lei
Publisher:
Publish Date: 2004-08-01
Features: Against the backdrop of economic globalization, this book conducts a systematic and in-depth study on the reform and improvement of China's income tax system for foreign-invested enterprises after joining the WTO. Based on the principles of "efficiency and fairness," it proposes new ideas for adjusting preferential income tax policies for foreign-invested enterprises to provide a level playing field for both domestic and foreign enterprises, creating a capital export tax system to enhance the overseas competitiveness of Chinese enterprises, and carrying out international coordination of corporate income tax. From the perspective of compliance with WTO rules, it offers a new approach to constraints and utilization, making it a must-read reference for those engaged in foreign trade work and business.