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“Notice of the State Administration of Taxation on Stopping the Implementation of the Enterprise Income Tax Deduction and Exemption Policy for the Investments of an Enterprise in Purchasing Home-Made Equipment”. http://www.lawinfochina.com/law/display.asp?db=1&id=6805

has been cited by the following article:

• TITLE: Research on the Structure of China’s Enterprise Income Tax Law System

  AUTHORS: Yinying Wang

  KEYWORDS: Enterprise, Income Tax Law, Restructure, Comparison

  JOURNAL NAME: Beijing Law Review, Vol.2 No.2, June 13, 2011

  ABSTRACT: The PRC enterprise income tax law was enacted on January 1, 2008, with accordance to which the enterprise income tax law system has been changing. It took a long time to promulgate the law just as it takes and will take certain period to integrate the system from the constitutional law to tax polices. The lack of taxing power under constitutional law, the silence of a basic tax law, and the arbitrary of tax policy issuance lead to an unstable structure of enterprise income tax law system. Lawmakers shall announce the taxing power under the constitutional law, form a general tax law, and take time to screen tax policies to improve the system.