China's New Tax System Benefits Foreign Investors  

作　　者：Dong Shukui, Deputy Director of the Foreign-related Taxation Department of the State Taxation Administration 

出　　处：《China's Foreign Trade》1994年第8期11-12,共2页中国对外贸易（英文版）

摘　　要：To meet the requirements of a socialist market economy and overcome the inherent sharp contradictions of the former taxation system, China began reforming the structure of its tax system this year. The structural reform has been carried out under theguidelines of unifying the tax law, creating equal treatment, simplifying the tax system, building up a rational tax revenue sharing system, redressing distribution relationships, standardizing the mode

关 键 词：VAT China’s New Tax System Benefits Foreign Investors RATE 

分 类 号：F812.42[经济管理—财政学]