With tax code reformation in 1994, although China unified tax code, different income taxation systems are practiced for domestic enterprises and foreign enterprises.
With tax code reformation in 1994, although China unified tax code, different income taxation systems are practiced for domestic enterprises and foreign enterprises.
1994年的税制改革，我国统一了内资企业所得税，但是内资与外资仍然实行不同的企业所得税制。