3
Published 2016
Ministry of Finance of the People's Republic of China

4
Published 2015
State Taxation Administration

5
Published 2020
OECD Publishing

7
Published 2015
State Taxation Administration

8
Published 2015
State Taxation Administration

9
Published 2015
State Taxation Administration

10
Published 2010
Chinese Academy of Governance

11
Published 2015
State Taxation Administration