WTO and China's Taxation System Reform for Foreign-Incorporated Enterprises

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 tax system for foreign-related enterprises after joining the WTO. Based on the principles of "efficiency and fairness," it explores how to adjust tax incentives for foreign-invested enterprises to provide a level playing field for both domestic and foreign enterprises, how to establish a capital export tax system to enhance the overseas competitiveness of Chinese enterprises, and how to carry out international coordination of corporate income tax. Starting from the compliance with WTO rules, it proposes new ideas for constraints and utilization, making it a must-read reference for those engaged in foreign trade work and business.