China introduces new export tax rebate policy

Research output: Journal PublicationsJournal Article (refereed)

Abstract

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
Volume15
Issue number2
Publication statusPublished - 1 Feb 2004

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Rebates
China
Export tax
Competitiveness
Tax
International markets
Costs
Liquidity
Arrears

Cite this

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title = "China introduces new export tax rebate policy",
abstract = "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.",
author = "LIN, {Zhenpin, Kenny}",
year = "2004",
month = "2",
day = "1",
language = "English",
volume = "15",
pages = "60--62",
journal = "The Hong Kong Accountant",
issn = "1029-3892",
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}

China introduces new export tax rebate policy. / LIN, Zhenpin, Kenny.

In: The Hong Kong Accountant, Vol. 15, No. 2, 01.02.2004, p. 60-62.

Research output: Journal PublicationsJournal Article (refereed)

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AB - 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.

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M3 - Journal Article (refereed)

VL - 15

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JO - The Hong Kong Accountant

JF - The Hong Kong Accountant

SN - 1029-3892

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