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