Currently proposals are actively circulating in China to move to a unified enterprise tax structure with similar tax treatment of state-owned enterprises (SOEs), other private enterprises (OPE) and foreign investment enterprises (FIEs). FIEs presently receive significant tax preferences through...

Currently proposals are actively circulating in China to move to a unified enterprise tax structure with similar tax treatment of state-owned enterprises (SOEs), other private enterprises (OPE) and foreign investment enterprises (FIEs). FIEs presently receive significant tax preferences through...

The emergence and promotion of Chinese model globally with China’s rising have become a hot topic among academics, politicians and even the public across the world since the global financial crisis and the consequent slowdown of western economy. This paper sets out against such a context to...

The popularity of international league tables has intensified the competition in the global higher education market. Countries across the world have been actively participated in the global ranking exercises, aiming to enhance competitiveness and reputation of their higher education systems...