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Introduction to Chinese Fiscal System

  • Book
  • © 2018

Overview

Authors:
  1. Lorenzo Riccardi

    1. Xi’an Jiaotong-Liverpool University, Suzhou, China

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  • The most up to date book on the Introduction to Chinese Fiscal System

  • Brings Together all relevant topic about individual, corporate and international taxation

  • Covers hot topics on Chinese taxation, M&A and Free Trade Zone

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Table of contents (7 chapters)

  1. Front Matter

    Pages i-x
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  2. Introduction to Taxation

    • Lorenzo Riccardi
    Pages 1-5

  3. Legislative Framework

    • Lorenzo Riccardi
    Pages 7-20

  4. Taxpayers

    • Lorenzo Riccardi
    Pages 21-35

  5. Direct Taxation in China

    • Lorenzo Riccardi
    Pages 37-81

  6. Indirect Taxation

    • Lorenzo Riccardi
    Pages 83-114

  7. Free Trade Zones

    • Lorenzo Riccardi
    Pages 115-122

  8. Main Legislations and Regulations

    • Lorenzo Riccardi
    Pages 123-297

  9. Back Matter

    Pages 299-300
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Keywords

About this book

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.

Authors and Affiliations

  • Xi’an Jiaotong-Liverpool University, Suzhou, China

    Lorenzo Riccardi

About the author

Lorenzo Riccardi has taught taxation at Xian Jiao Tong Liverpool University, Peking University and Shanghai Jiao Tong. Tax Advisor and Certified Public Accountant specialized in international taxation at IBFD Kuala Lumpur, PhD researcher in Asian tax at Shanghai University. He is based in Shanghai, where he focuses on business and tax law, assisting foreign investments in China and East Asia. He is an auditor and an advisor for several corporate groups and he is partner and Head of Tax of the consulting firm RSA, specializing in Asia and emerging countries.

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