TAX INCENTIVES IN FOREIGN DIRECT INVESTMENT IN CHINA AND THE IMPACT OF CHINAS NEW ENTERPRISES INCOME TAX LAW 2008
The Promulgation of Chinas new EIT Law 2008 has attracted major concern world widely. It is a milestone in Chinas economic development history. Far before the promulgation, many researches have been conducted to estimate the possible impact of new EIT Law on both Domestic and Foreign Direct Investme...
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| Format: | Dissertation (University of Nottingham only) |
| Language: | English |
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2008
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| Online Access: | https://eprints.nottingham.ac.uk/22037/ |
| _version_ | 1848792345396379648 |
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| author | ZHANG, Xi yao |
| author_facet | ZHANG, Xi yao |
| author_sort | ZHANG, Xi yao |
| building | Nottingham Research Data Repository |
| collection | Online Access |
| description | The Promulgation of Chinas new EIT Law 2008 has attracted major concern world widely. It is a milestone in Chinas economic development history. Far before the promulgation, many researches have been conducted to estimate the possible impact of new EIT Law on both Domestic and Foreign Direct Investment Enterprises. This paper first reviews Chinas FDI development during the last few decades and the role of tax incentives played during this period, followed by an overview of Chinas major fiscal reforms. It then introduces major principle EIT Law and examines possible impacts of the new law on FIEs operating in labour intensive industries based on a case study and gives possible solution and suggestions. |
| first_indexed | 2025-11-14T18:42:56Z |
| format | Dissertation (University of Nottingham only) |
| id | nottingham-22037 |
| institution | University of Nottingham Malaysia Campus |
| institution_category | Local University |
| language | English |
| last_indexed | 2025-11-14T18:42:56Z |
| publishDate | 2008 |
| recordtype | eprints |
| repository_type | Digital Repository |
| spelling | nottingham-220372018-01-11T19:58:30Z https://eprints.nottingham.ac.uk/22037/ TAX INCENTIVES IN FOREIGN DIRECT INVESTMENT IN CHINA AND THE IMPACT OF CHINAS NEW ENTERPRISES INCOME TAX LAW 2008 ZHANG, Xi yao The Promulgation of Chinas new EIT Law 2008 has attracted major concern world widely. It is a milestone in Chinas economic development history. Far before the promulgation, many researches have been conducted to estimate the possible impact of new EIT Law on both Domestic and Foreign Direct Investment Enterprises. This paper first reviews Chinas FDI development during the last few decades and the role of tax incentives played during this period, followed by an overview of Chinas major fiscal reforms. It then introduces major principle EIT Law and examines possible impacts of the new law on FIEs operating in labour intensive industries based on a case study and gives possible solution and suggestions. 2008 Dissertation (University of Nottingham only) NonPeerReviewed application/pdf en https://eprints.nottingham.ac.uk/22037/1/X._Zhang_%284072271%29_MA_in_Finance_and_Investment_2008.pdf ZHANG, Xi yao (2008) TAX INCENTIVES IN FOREIGN DIRECT INVESTMENT IN CHINA AND THE IMPACT OF CHINAS NEW ENTERPRISES INCOME TAX LAW 2008. [Dissertation (University of Nottingham only)] (Unpublished) Tax Incentive Foreign Direct Investment Tax Reform China |
| spellingShingle | Tax Incentive Foreign Direct Investment Tax Reform China ZHANG, Xi yao TAX INCENTIVES IN FOREIGN DIRECT INVESTMENT IN CHINA AND THE IMPACT OF CHINAS NEW ENTERPRISES INCOME TAX LAW 2008 |
| title | TAX INCENTIVES IN FOREIGN DIRECT INVESTMENT IN CHINA AND THE IMPACT OF CHINAS NEW ENTERPRISES INCOME TAX LAW 2008 |
| title_full | TAX INCENTIVES IN FOREIGN DIRECT INVESTMENT IN CHINA AND THE IMPACT OF CHINAS NEW ENTERPRISES INCOME TAX LAW 2008 |
| title_fullStr | TAX INCENTIVES IN FOREIGN DIRECT INVESTMENT IN CHINA AND THE IMPACT OF CHINAS NEW ENTERPRISES INCOME TAX LAW 2008 |
| title_full_unstemmed | TAX INCENTIVES IN FOREIGN DIRECT INVESTMENT IN CHINA AND THE IMPACT OF CHINAS NEW ENTERPRISES INCOME TAX LAW 2008 |
| title_short | TAX INCENTIVES IN FOREIGN DIRECT INVESTMENT IN CHINA AND THE IMPACT OF CHINAS NEW ENTERPRISES INCOME TAX LAW 2008 |
| title_sort | tax incentives in foreign direct investment in china and the impact of chinas new enterprises income tax law 2008 |
| topic | Tax Incentive Foreign Direct Investment Tax Reform China |
| url | https://eprints.nottingham.ac.uk/22037/ |