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...

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Bibliographic Details
Main Authors: Kang-ray Hsia, 夏康睿
Other Authors: 謝耀智
Format: Others
Language:zh-TW
Published: 2013
Online Access:http://ndltd.ncl.edu.tw/handle/67256581990445769845