Tax dispute resolution methods in China

Koon Hung CHAN; Zhaodong JIANG

Tax dispute resolution methods in China

Koon Hung CHAN
, Zhaodong JIANG

Department of Accountancy

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

Abstract

The recent arrests of film star Liu Xiaoqing and Euro-Asia Agricultural (Holdings) chairman Yang Bin signal a significantly increased effort to collect tax in China. This effort is not only confined to individuals in China, but foreign investment enterprises, including many Hong Kong investors, are also subject to increased scrutiny. When tax disputes arise, taxpayers need to understand the methods of resolving such disputes in China. This article provides a review and an evaluation of those methods.

Original language	English
Pages (from-to)	62-64, 66
Number of pages	4
Journal	The Hong Kong Accountant
Volume	13
Issue number	12
Publication status	Published - Dec 2002

UN SDGs

This output contributes to the following UN Sustainable Development Goals (SDGs)

SDG 17 Partnerships for the Goals

Cite this

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title = "Tax dispute resolution methods in China",

abstract = "The recent arrests of film star Liu Xiaoqing and Euro-Asia Agricultural (Holdings) chairman Yang Bin signal a significantly increased effort to collect tax in China. This effort is not only confined to individuals in China, but foreign investment enterprises, including many Hong Kong investors, are also subject to increased scrutiny. When tax disputes arise, taxpayers need to understand the methods of resolving such disputes in China. This article provides a review and an evaluation of those methods. ",

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year = "2002",

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AU - CHAN, Koon Hung

AU - JIANG, Zhaodong

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N2 - The recent arrests of film star Liu Xiaoqing and Euro-Asia Agricultural (Holdings) chairman Yang Bin signal a significantly increased effort to collect tax in China. This effort is not only confined to individuals in China, but foreign investment enterprises, including many Hong Kong investors, are also subject to increased scrutiny. When tax disputes arise, taxpayers need to understand the methods of resolving such disputes in China. This article provides a review and an evaluation of those methods.

AB - The recent arrests of film star Liu Xiaoqing and Euro-Asia Agricultural (Holdings) chairman Yang Bin signal a significantly increased effort to collect tax in China. This effort is not only confined to individuals in China, but foreign investment enterprises, including many Hong Kong investors, are also subject to increased scrutiny. When tax disputes arise, taxpayers need to understand the methods of resolving such disputes in China. This article provides a review and an evaluation of those methods.

M3 - Journal Article (refereed)

SN - 1029-3892

VL - 13

SP - 62-64, 66

JO - The Hong Kong Accountant

JF - The Hong Kong Accountant

IS - 12

ER -

Tax dispute resolution methods in China

Abstract

UN SDGs

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