Abstract
The Chinese tax system has recently developed closely to the economic growth of the country. The entry of China into the World Trade Organization (WTO) and the economic boom that has characterized recent years have made clear the necessity of overhauling a regulatory system in order to provide stability in the administration of the country, even in the tax field. The desire of becoming a leader in the Asian region, keeping up with the major world powers, has led China to make numerous amendments to improve the tax system and make it adapt to the rapid expansion of the economy and, at the same time, to attract an increasing number of foreign companies.
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© 2013 Springer International Publishing Switzerland
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Riccardi, L. (2013). Legislative Background and Tax Reform. In: Chinese Tax Law and International Treaties. Springer, Heidelberg. https://doi.org/10.1007/978-3-319-00275-0_1
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DOI: https://doi.org/10.1007/978-3-319-00275-0_1
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Publisher Name: Springer, Heidelberg
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Online ISBN: 978-3-319-00275-0
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