LEADER 02434oam 22005055 450 001 9910410029203321 005 20231205162821.0 010 $a981-15-5967-8 024 7 $a10.1007/978-981-15-5967-9 035 $a(CKB)4100000011273647 035 $a(MiAaPQ)EBC6213169 035 $a(DE-He213)978-981-15-5967-9 035 $a(PPN)248393723 035 $a(EXLCZ)994100000011273647 100 $a20200529d2020 uy 0 101 0 $aeng 135 $aurcnu|||||||| 181 $ctxt$2rdacontent 182 $cc$2rdamedia 183 $acr$2rdacarrier 200 10$aChina VAT $eregulations and reforms /$fLorenzo Riccardi, Giorgio Riccardi 205 $a1st ed. 2020. 210 1$aSingapore :$cSpringer Singapore :$cImprint: Springer,$d2020. 215 $a1 online resource (205 pages) 311 0 $a981-15-5966-X 327 $aChapter 1: An Introduction to Taxation in China -- Chapter 2: Historical Development of Value Added Tax in China -- Chapter 3: Tax and Value Added Tax -- Chapter 4: Consolidation of the Business Tax and Value Added Tax -- Chapter 5: VAT Overview (2019) -- Chapter 6: Future Developments (2020) -- Chapter 7: Regulations and Circulars -- Chapter 8: Other relevant VAT provisions. . 330 $aThis 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. . 606 $aValue-added tax$zChina 606 $aValue-added tax$xLaw and legislation$zChina 606 $aFinancial law 606 $aInternational law 615 0$aValue-added tax 615 0$aValue-added tax$xLaw and legislation 615 0$aFinancial law. 615 0$aInternational law. 676 $a336.27140951 700 $aRiccardi$b Lorenzo$4aut$4http://id.loc.gov/vocabulary/relators/aut$0524676 702 $aRiccardi$b Giorgio$4aut$4http://id.loc.gov/vocabulary/relators/aut 801 0$bMiAaPQ 801 1$bMiAaPQ 801 2$bMiAaPQ 906 $aBOOK 912 $a9910410029203321 996 $aChina VAT$92106257 997 $aUNINA