The Transformation of Chinese Enterprise Income Tax: Internationalization and Chinese Innovations

42 Pages Posted: 10 Dec 2008

See all articles by Jinyan Li

Jinyan Li

York University - Osgoode Hall Law School

He Huang

Independent

Date Written: December 9, 2008

Abstract

This article reviews the major elements of the enterprise income tax (EIT) system in China and examines the dynamic relationship between international norms and the local Chinese context. After some introductory remarks, the article discusses the fundamental principles, concepts and structural elements of the EIT system and examines its main transformative aspects in terms of form, process and substantive provisions. The article also considers the extent to which international tax norms, China's policy concerns and traditional issues play a role in the new system. The article concludes with some observations on international tax norms.

Keywords: China, Corporate Income Tax, tax norms, tax avoidance, tax policy

JEL Classification: K33, K34

Suggested Citation

Li, Jinyan and Huang, He, The Transformation of Chinese Enterprise Income Tax: Internationalization and Chinese Innovations (December 9, 2008). CLPE Research Paper No. 41/2008. Available at SSRN: https://ssrn.com/abstract=1313727 or http://dx.doi.org/10.2139/ssrn.1313727

Jinyan Li (Contact Author)

York University - Osgoode Hall Law School ( email )

4700 Keele Street
Toronto, Ontario M3J 1P3
Canada
416-736-5025 (Phone)

He Huang

Independent

No Address Available

Register to save articles to
your library

Register

Paper statistics

Downloads
398
rank
68,763
Abstract Views
1,561
PlumX Metrics