IntelliPaper
Abstract
Aiming to reduce tax costs and social security contributions in the manufacture of products destined for other countries, China reorganized its legislation and improved its entire executive/ administrative foreign trade policy by accelerating the renovation and construction plan for approximately one thousand new ports/terminals along its extensive coastline. China has also changed its tax system by granting specific benefits to foreign enterprises (FEs) and foreign-invested enterprises (FIEs) present in one of the five special economic zones (SEZs) or that establish themselves in areas of technological economic development (ETDZs). Even after its acceptance as the 143rd member country of the WTO, with many concessions, the Chinese corporate tax system continues to be a factor in attracting and retaining foreign investment
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Conflict of Interest
The authors declare no conflict of interest.
Ethical Approval
Not applicable
Data Availability
The datasets used in this study are openly available at [repository link] and the source code is available on GitHub at [GitHub link].
Funding
This work did not receive any external funding.
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