Introduction

"The former US Secretary of State did not mince words when offering his sober assessment of the current state of US–China relations. Today, tensions between Washington, DC and Beijing have increased to levels not observed in over 40 years..."

Tax

"The tax system of the People’s Republic of China has evolved over the past 70 years. At the beginning of the founding of the republic in 1949, China only imposed a few types of taxes, as before 1978 most enterprises were either..."