By Shen Xiangman, & Maarten Roos, Wang Jing & Co. Law Firm, Guangzhou
China's growing role in the international economy has led to pressure from its main trading partners for China to play by "international rules".
Export Tax Rebates: China's Approach to Reforming the System
Export-oriented businesses have played a leading role in the growth of China's economy in the reform period. At the same time, however, the tax rebates that have been given to exporters as incentives to expand their businesses have created a heavy fiscal burden for the government. What is the solution?
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