1.

Record Nr.

UNINA9910300048103321

Autore

Riccardi Lorenzo

Titolo

Introduction to Chinese Fiscal System / / by Lorenzo Riccardi

Pubbl/distr/stampa

Singapore : , : Springer Singapore : , : Imprint : Springer, , 2018

ISBN

981-10-8561-7

Edizione

[1st ed. 2018.]

Descrizione fisica

1 online resource (305 pages)

Disciplina

343.5104

Soggetti

Conflict of laws

Finance, Public

Tax accounting

Taxation - Law and legislation

Private International Law, International & Foreign Law, Comparative Law

Financial Law/Fiscal Law

Business Taxation/Tax Law

Lingua di pubblicazione

Inglese

Formato

Materiale a stampa

Livello bibliografico

Monografia

Nota di contenuto

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

Sommario/riassunto

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.