An introduction to taxation in China -- The historical development of value added tax in China -- Business tax and value added tax -- Consolidation of the business tax and value added tax -- VAT overview (2019) -- Future developments -- Regulation and circulars -- Other relevant VAT provisions
Summary
This 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.
