Introduction to Chinese Fiscal System

1. Auflage 2018
ISBN: 978-981-10-8559-8
Verlag: Springer Nature Singapore

Buch, Englisch, 300 Seiten, Format (B × H): 160 mm x 241 mm, Gewicht: 5915 g

This user-friendly book aims to summarize the principal topics of Chinese Taxation and offers readers a general overview of the Chinese Taxation and informative updates on tax changes. The book provides a variety of facts, figures, graphs and data in an easy-to read table format. Firstly, the book proposes an introduction to taxation and to the Chinese tax system, secondly, it focuses on direct taxes, indirect taxes and other taxes and, in the end, it covers international taxation. Moreover, the book offers a quick overview of the Chinese M&A taxation and of the Chinese Free Trade Zones.

Zielgruppe

Professional/practitioner

Autoren/Hrsg.

Riccardi, Lorenzo

Fachgebiete

• Rechtswissenschaften Recht, Rechtswissenschaft Allgemein Rechtsvergleichung
• Wirtschaftswissenschaften Volkswirtschaftslehre Öffentliche Finanzwirtschaft, Besteuerung
• Rechtswissenschaften Ausländisches Recht Asien (inkl. Türkei und Naher Osten)
• Wirtschaftswissenschaften Betriebswirtschaft Unternehmensfinanzen Betriebliches Steuerwesen

Inhaltsverzeichnis

Preface.- Introduction to taxation.- Legislative Framework.- Taxpayers.- Direct Taxation in China.- Indirect taxation.- Free Trade Zones.- Main Legislations and Regulations.

Über Autor(innen)

Lorenzo Riccardi has taught taxation at Xian Jiao Tong Liverpool University, Peking University and Shanghai Jiao Tong. Tax Advisor and Certified Public Accountant specialized in international taxation at IBFD Kuala Lumpur, PhD researcher in Asian tax at Shanghai University. He is based in Shanghai, where he focuses on business and tax law, assisting foreign investments in China and East Asia. He is an auditor and an advisor for several corporate groups and he is partner and Head of Tax of the consulting firm RSA, specializing in Asia and emerging countries.