China introduces new export tax rebate policy

Zhenpin, Kenny LIN

China introduces new export tax rebate policy

Zhenpin, Kenny LIN

Department of Accountancy

Research output: Journal Publications › Journal Article (refereed) › peer-review

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 language	English
Pages (from-to)	60-62
Number of pages	3
Journal	The Hong Kong Accountant
Volume	15
Issue number	2
Publication status	Published - 1 Feb 2004

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Access to Document

http://app1.hkicpa.org.hk/china/taxation_articles/members_doc/2004/Feb2004.pdf

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.",

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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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VL - 15

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EP - 62

JO - The Hong Kong Accountant

JF - The Hong Kong Accountant

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