The Effect of China’s New Enterprise Income Tax Law On Tax Equity of Domestic Companies and Foreign -invested enterprises- A Case Study of China Listed Companies
碩士 === 逢甲大學 === 財稅學系 === 101 === China has adopted "Enterprise Income Tax Law "and"Enterprise Income Tax Law Implementing Regulations" since January 1st 2008. The new income tax system has made major changes in the China tax system. The two laws have achieved tax equity, and...
Main Authors: | , |
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Other Authors: | |
Format: | Others |
Language: | zh-TW |
Published: |
2013
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Online Access: | http://ndltd.ncl.edu.tw/handle/67256581990445769845 |