China Tax : Quick Facts on PRC Fiscal System

ISBN-13: 9783659961441 / Angielski / Miękka / 2016 / 384 str.

Lorenzo Riccardi; Giorgio Riccardi

Opis

China has developed its tax system after the entry into the World Trade Organization (WTO) and in line with the economical development of the country. Taxation can be defined as the process by which the sovereign, through its law making body, races revenues use to defray expenses of government. It is a means of government in increasing its revenue under the authority of the law, purposely used to promote welfare and protection of its citizenry. It is the collection of the share of individual and organizational income by a government under the authority of the law.

O autorze

Lorenzo Riccardi is a Tax Advisor and Certified Public Accountant specialized in international taxation. He is based in Shanghai where he focuses on business and tax law, assisting those looking to invest in Eastern Asia. He is an auditor and advisor for several corporate groups and the founding partner of RsA Asia Tax Advisors.