Discusses the 2016 VAT reform

Covers all legislation related to VAT in China, with a particular focus on the reform of 2016

Brings together contributions from a group of top scholars on the much-debated issue of VAT in China

Discusses VAT System and reforms Covers all legislation related to VAT in China, with a particular focus on most recent reforms Brings together contributions on VAT that are valuable tools for managers, professionals and anyone doing business in China

Autorentext

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

Klappentext

Discusses the 2016 VAT reform Covers all legislation related to VAT in China, with a particular focus on the reform of 2016 Brings together contributions from a group of top scholars on the much-debated issue of VAT in China

Inhalt
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.