Investment Incentive Zones and Regional Tax Incentive Policy in the People's Republic of China

Cho, Stella; Tung, Samuel
September 1998
International Tax Journal;Fall98, Vol. 24 Issue 4, p81
Academic Journal
Examines the income tax incentives and investment incentive zones (IIZ) policies in China. Creation of economic zones in 1980; Comparison of the income tax incentive policies of IIZ in terms of tax holidays and concessionary tax rates; Details on the income tax incentives policies.


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