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The Tax Structure Of The People’S Republic Of China, Richard Pomp, Stanley Surrey
The Tax Structure Of The People’S Republic Of China, Richard Pomp, Stanley Surrey
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In the summer of 1979, a month-long seminar on taxation sponsored by Harvard Law School’s International Tax Program took place in the People’s Republic of China. Due to limited foreign investment, China was not required to consider the applicability of its domestic tax laws to foreigners. The expected increase in foreign investment after the passage of the 1979 Joint Venture Law will require changes to the existing tax structure. Currently, nine taxes exist in China. While an increase in foreign investment will lead to new taxes, some of the existing taxes may apply to foreigners.
This article examines the income …