Title

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

Recommended Citation

Lin, K. Z. (2004). China introduces new export tax rebate policy. The Hong Kong Accountant, 15(2), 60-62.