2004•Commercial ResearchRequires access

WTO and China's Tax Law Reform

Yang Cao

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Abstract

In order to alleviate the negative influence on China's economical development,the tax law should be reformed.First,the tax preferential treatment for the foreign investments should be changed;second, the anti-dumping duty and the countervailing duty can be properly used to protect our domestic industries.The tax legislation and execution should be perfected to meet the requirement of the transparency principle.

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What this paper is about

In order to alleviate the negative influence on China's economical development,the tax law should be reformed.First,the tax preferential treatment for the foreign investments should be changed;second, the anti-dumping duty and the countervailing duty can be properly used to protect our domestic industries.The tax legislation and execution should be perfected to meet the requirement of the transparency principle.

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Available abstract

In order to alleviate the negative influence on China's economical development,the tax law should be reformed.First,the tax preferential treatment for the foreign investments should be changed;second, the anti-dumping duty and the countervailing duty can be properly used to protect our domestic industries.The tax legislation and execution should be perfected to meet the requirement of the transparency principle.

Key concepts: Duty, Legislation, Transparency (behavior), China, Tax reform, Business, Tax law, Dumping

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