Abstract
Tax avoidance and evasion are widely practised in China in every taxation category but none more so than in the field of transfer pricing. Within the last five years it has been estimated that about 80% of foreign investment enterprises have been guilty of tax evasion. In 1997 the number of businesses registered was 24 times greater than the number of registrations of taxpayers, a differential that within two years increased to 303 times (Mo, 2003, pp. 80–4).
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© 2007 Jian Li and Alan Paisey
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Li, J., Paisey, A. (2007). Audit Risk Levels. In: Transfer Pricing Audits in China. Palgrave Macmillan, London. https://doi.org/10.1057/9780230595811_12
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DOI: https://doi.org/10.1057/9780230595811_12
Publisher Name: Palgrave Macmillan, London
Print ISBN: 978-1-349-28028-5
Online ISBN: 978-0-230-59581-1
eBook Packages: Palgrave Economics & Finance CollectionEconomics and Finance (R0)