China VAT

Regulations and Reforms
1. Auflage 2020
ISBN: 978-981-15-5966-2
Verlag: Springer Nature Singapore

Buch, Englisch, 198 Seiten, Format (B × H): 160 mm x 241 mm, Gewicht: 483 g

This book clearly chronicles the evolution of Chinese VAT regulations, with a particular focus on the reforms of recent years. Covering all the provisions of the laws related to VAT, it also provides examples and implementation instructions. Practically structured and easy to consult, it allows readers to quickly find answers to questions that may arise in the course of their work. As such, the book is a valuable tool for accountants, advisors, lawyers, public officials and anyone working in the sector.

Zielgruppe

Professional/practitioner

Autoren/Hrsg.

Riccardi, Giorgio

Riccardi, Lorenzo

Fachgebiete

• Rechtswissenschaften Recht, Rechtswissenschaft Allgemein Rechtsvergleichung
• Sozialwissenschaften Politikwissenschaft Politikwissenschaft Allgemein Politische Studien zu einzelnen Ländern und Gebieten
• Wirtschaftswissenschaften Betriebswirtschaft Unternehmensfinanzen Betriebliches Steuerwesen
• Wirtschaftswissenschaften Betriebswirtschaft Management Compliance
• Rechtswissenschaften Ausländisches Recht Asien (inkl. Türkei und Naher Osten)

Inhaltsverzeichnis

Chapter1: An Introduction to Taxation in China.- Chapter2: Historical Development of Value Added Tax in China.- Chapter3: Tax and Value Added Tax.- Chapter4: Consolidation of the Business Tax and Value Added Tax.- Chapter5: VAT Overview (2019).- Chapter6: Future Developments (2020).- Chapter7: Regulations and Circulars.- Chapter8: Other relevant VAT provisions.

Über Autor(innen)

Lorenzo Riccardi is a Chartered Accountant, Auditor, and member of international accounting associations. He teaches courses on taxation at Shanghai Jiaotong University. His area of expertise is international taxation, M&A and group taxation. He is the author of several tax publications, and he holds regular seminars in the Far East Region.
Giorgio Riccardi is a Chartered Accountant and Auditor and holds a postgraduate degree in Economics from UIBE Beijing. His area of expertise is personal tax planning, corporate taxation, and direct foreign investments in Asia. He has published several articles and books on international taxation and corporate regulations