Tax preferences and initial public offerings packaging by the listed companies in China

Z. Jun Lin, Liyan Wang, Xianqian Liu

Research output: Contribution to journalJournal articlepeer-review

Abstract

The article examines the application of tax preferences in initial public offering packaging for companies listed at the A-share market in China over 1992 to 2000. Tax preferences in China can be classified into two categories. First, the legitimate tax preferences that are prescribed by taxation regulations and offered through the designated application scope with approval from the government authorities as specified by the taxation regulations. Another is called non-legitimate tax preferences that refer to tax benefits granted by local governments beyond the statutory application scope or without the authorization from the national taxation regulations.
Original languageEnglish
Pages (from-to)25-42, 68
Number of pages19
JournalInternational Tax Journal
Volume31
Issue number1
Publication statusPublished - Dec 2005
Externally publishedYes

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