Income taxation and foreign direct investment in China

Research output: Journal PublicationsJournal Article (refereed)

Abstract

How tax policy constructed during the 1980s and tax reform enacted in the 1990s might have influenced the level of investment both within China and between China and its competitors has been the focus of considerable attention. This article provides an overview of the development of China's tax policy concerning foreign investment, describes the evolution of foreign direct investment (FDI) flow into China, and analyzes the potential impact of tax policy on FDI flow, focusing on taxation of corporation income.
Original languageEnglish
Pages (from-to)78-91
Number of pages14
JournalInternational Tax Journal
Volume25
Issue number2
Publication statusPublished - 1 Apr 1999
Externally publishedYes

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Income taxation
China
Foreign direct investment
Tax policy
Competitors
Tax reform
Income
Taxation
Foreign investment

Cite this

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abstract = "How tax policy constructed during the 1980s and tax reform enacted in the 1990s might have influenced the level of investment both within China and between China and its competitors has been the focus of considerable attention. This article provides an overview of the development of China's tax policy concerning foreign investment, describes the evolution of foreign direct investment (FDI) flow into China, and analyzes the potential impact of tax policy on FDI flow, focusing on taxation of corporation income.",
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Income taxation and foreign direct investment in China. / LIN, Zhenpin, Kenny.

In: International Tax Journal, Vol. 25, No. 2, 01.04.1999, p. 78-91.

Research output: Journal PublicationsJournal Article (refereed)

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AB - How tax policy constructed during the 1980s and tax reform enacted in the 1990s might have influenced the level of investment both within China and between China and its competitors has been the focus of considerable attention. This article provides an overview of the development of China's tax policy concerning foreign investment, describes the evolution of foreign direct investment (FDI) flow into China, and analyzes the potential impact of tax policy on FDI flow, focusing on taxation of corporation income.

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