| ID: |
TARP-213 |
| Title: |
Chinese Income Tax Reforms Subject to the WTO Principles |
| Source: |
Tax and Economy, No.6 Nov. 15, 2000, Serial No. 113 |
| Parties: |
|
| Dispute Resolution Organ: |
|
| Year: |
2000 |
| Pages: |
0 |
| Author(s): |
Hanping Liu, Cheng Zhang, Tao Wu |
| Keywords: |
China, income tax, national treatment, reform, trade, transparency, WTO, market access |
| Abstract: |
As the reform and opening have been deepened, Chinese income tax reform shall conform to the international practice. There is disparity between the current Chinese Income Tax and WTO principles and regulations. In order to improve Chinese income tax, the following principles shall be implemented: the national treatment principle, market access, transparency and fair and free competition. |
| Secured: |
False |
| Download Article: |
Available here (Chinese) |
Keywords: China, income tax, market access, national treatment, reform, trade, transparency, World Trade Organization/WTO
