Print Edition
September 2010 
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Navigating Through The Tax Incentives In China |
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Eugene Lim and Edrick Guo, August 2010 |
Enterprises in China are subject to Enterprise Income Tax (EIT) on their taxable income at a uniform tax rate of 25 percent. This flat rate applies equally to domestic and foreign-invested enterprises which do not fall under specified regimes with tax holidays or reduced rates.
China imposes three types of turnover taxes, i.e. value-added tax (VAT), business tax (BT) and more...
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