Income taxation and foreign direct investment in China
Document Type
Journal article
Source Publication
International Tax Journal
Publication Date
Spring 1999
Volume
25
Issue
2
First Page
78
Last Page
91
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.
Print ISSN
00977314
Publisher Statement
Copyright © 1999 CCH Group
Access to external full text or publisher's version may require subscription.
Language
English
Recommended Citation
Lin, K. Z. (1999). Income taxation and foreign direct investment in China. The International Tax Journal, 25(2), 78-91.