China introduces new export tax rebate policy

Research output: Journal PublicationsJournal Article (refereed)peer-review


While the recent export tax rebate rate cut in China creates extra VAT costs that may weaken the competitiveness of export companies in the international market, it also improves firm liquidity position resulting from a timely settlement of tax rebates in arrears.
Original languageEnglish
Pages (from-to)60-62
Number of pages3
JournalThe Hong Kong Accountant
Issue number2
Publication statusPublished - 1 Feb 2004

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