Title

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.

Recommended Citation

Lin, K. Z. (1999). Income taxation and foreign direct investment in China. The International Tax Journal, 25(2), 78-91.

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