An, Zhiyong; Tan, Congyan - In: Economic Systems 38 (2014) 4, pp. 588-596
China's new Corporate Income Tax Law was passed in March 2007 and took effect on January 1, 2008. It terminated the dual corporate income tax regime by removing the preferential tax treatments offered to foreign investment enterprises (FIEs) and unifying the corporate income tax regime for FIEs...