LEADER 02789nam 22005535 450 001 9910300048103321 005 20200706023833.0 010 $a981-10-8561-7 024 7 $a10.1007/978-981-10-8561-1 035 $a(CKB)4100000002892700 035 $a(MiAaPQ)EBC5358132 035 $a(DE-He213)978-981-10-8561-1 035 $a(PPN)225549263 035 $a(EXLCZ)994100000002892700 100 $a20180319d2018 u| 0 101 0 $aeng 135 $aurcnu|||||||| 181 $ctxt$2rdacontent 182 $cc$2rdamedia 183 $acr$2rdacarrier 200 10$aIntroduction to Chinese Fiscal System /$fby Lorenzo Riccardi 205 $a1st ed. 2018. 210 1$aSingapore :$cSpringer Singapore :$cImprint: Springer,$d2018. 215 $a1 online resource (305 pages) 311 $a981-10-8559-5 327 $aPreface -- Introduction to taxation -- Legislative Framework -- Taxpayers -- Direct Taxation in China -- Indirect taxation -- Free Trade Zones -- Main Legislations and Regulations. 330 $aThis 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. 606 $aConflict of laws 606 $aConflict of laws 606 $aFinance, Public 606 $aTax accounting 606 $aTaxation$xLaw and legislation 606 $aPrivate International Law, International & Foreign Law, Comparative Law $3https://scigraph.springernature.com/ontologies/product-market-codes/R14002 606 $aFinancial Law/Fiscal Law$3https://scigraph.springernature.com/ontologies/product-market-codes/R17044 606 $aBusiness Taxation/Tax Law$3https://scigraph.springernature.com/ontologies/product-market-codes/511010 615 0$aConflict of laws. 615 0$aConflict of laws. 615 0$aFinance, Public. 615 0$aTax accounting. 615 0$aTaxation$xLaw and legislation. 615 14$aPrivate International Law, International & Foreign Law, Comparative Law . 615 24$aFinancial Law/Fiscal Law. 615 24$aBusiness Taxation/Tax Law. 676 $a343.5104 700 $aRiccardi$b Lorenzo$4aut$4http://id.loc.gov/vocabulary/relators/aut$0524676 906 $aBOOK 912 $a9910300048103321 996 $aIntroduction to Chinese Fiscal System$92179757 997 $aUNINA