Earnings management : corporate manipulation of tax rate changes?

Research output: Journal PublicationsPolicy or Profession paperProfession

Abstract

China provides comprehensive tax incentive schemes for foreign funded enterprises, which includes a five-year tax concession for firms involved in manufacturing and planning to operate on the mainland for at least 10 years. These firms are exempt from enterprise income tax in the first two profit-making years and receive a 50 percent tax reduction over the next three years. When the concession period ends, the standard 30 percent tax rate applies.
Original languageEnglish
Pages (from-to)60-61
Number of pages2
JournalA Plus
Volume3
Issue number3
Publication statusPublished - 1 Mar 2007

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Tax
Concession
Tax rate
Manipulation
Earnings management
Tax incentives
Profit
Manufacturing
China
Income tax
Planning
Incentive schemes

Cite this

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title = "Earnings management : corporate manipulation of tax rate changes?",
abstract = "China provides comprehensive tax incentive schemes for foreign funded enterprises, which includes a five-year tax concession for firms involved in manufacturing and planning to operate on the mainland for at least 10 years. These firms are exempt from enterprise income tax in the first two profit-making years and receive a 50 percent tax reduction over the next three years. When the concession period ends, the standard 30 percent tax rate applies.",
author = "LIN, {Zhenpin, Kenny}",
year = "2007",
month = "3",
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language = "English",
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pages = "60--61",
journal = "A Plus",
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Earnings management : corporate manipulation of tax rate changes? / LIN, Zhenpin, Kenny.

In: A Plus, Vol. 3, No. 3, 01.03.2007, p. 60-61.

Research output: Journal PublicationsPolicy or Profession paperProfession

TY - JOUR

T1 - Earnings management : corporate manipulation of tax rate changes?

AU - LIN, Zhenpin, Kenny

PY - 2007/3/1

Y1 - 2007/3/1

N2 - China provides comprehensive tax incentive schemes for foreign funded enterprises, which includes a five-year tax concession for firms involved in manufacturing and planning to operate on the mainland for at least 10 years. These firms are exempt from enterprise income tax in the first two profit-making years and receive a 50 percent tax reduction over the next three years. When the concession period ends, the standard 30 percent tax rate applies.

AB - China provides comprehensive tax incentive schemes for foreign funded enterprises, which includes a five-year tax concession for firms involved in manufacturing and planning to operate on the mainland for at least 10 years. These firms are exempt from enterprise income tax in the first two profit-making years and receive a 50 percent tax reduction over the next three years. When the concession period ends, the standard 30 percent tax rate applies.

UR - http://commons.ln.edu.hk/sw_master/2739

M3 - Policy or Profession paper

VL - 3

SP - 60

EP - 61

JO - A Plus

JF - A Plus

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ER -