China introduces new export tax rebate policy
Document Type
Journal article
Source Publication
The Hong Kong Accountant
Publication Date
2-1-2004
Volume
15
Issue
2
First Page
60
Last Page
62
Abstract
While the recent export tax rebate rate cut in China creates extra VAT costs that may weaken the competitiveness of export companies in the international market, it also improves firm liquidity position resulting from a timely settlement of tax rebates in arrears.
Print ISSN
10293892
Publisher Statement
Copyright © Hong Kong Society of Accountants 2004
Access to external full text or publisher's version may require subscription.
Full-text Version
Publisher’s Version
Language
English
Recommended Citation
Lin, K. Z. (2004). China introduces new export tax rebate policy. The Hong Kong Accountant, 15(2), 60-62.