Abstract
Since 1994 when China implemented its first national tax law, the PRC has made much progress in building its taxation system. In 1994, the law was 6 pages long; since then the government has issued multiple directives, making the system increasingly complex and—as in other countries—ever-changing. The latest milestone in this process was the introduction of the Enterprise Income Tax Law (EITL) reform in 2008: For the first time, domestic and foreign companies are combined under one law.
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The SARs do not belong to the system of the PRC.
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2012: 97 countries.
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Randau, H.R., Medinskaya, O. (2015). China’s Tax Structure. In: China Business 2.0. Management for Professionals. Springer, Cham. https://doi.org/10.1007/978-3-319-07677-5_25
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DOI: https://doi.org/10.1007/978-3-319-07677-5_25
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