Introduction to Chinese Fiscal System

  • Lorenzo Riccardi

Table of contents

  1. Front Matter
    Pages i-x
  2. Lorenzo Riccardi
    Pages 1-5
  3. Lorenzo Riccardi
    Pages 7-20
  4. Lorenzo Riccardi
    Pages 21-35
  5. Lorenzo Riccardi
    Pages 37-81
  6. Lorenzo Riccardi
    Pages 83-114
  7. Lorenzo Riccardi
    Pages 115-122
  8. Lorenzo Riccardi
    Pages 123-297
  9. Back Matter
    Pages 299-300

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.


China (Shanghai) Pilot Free Trade Zone China Double Taxation Agreements China VAT Reform Chinese Fiscal System Corporate Income Tax Direct Taxation in China Foreigners in China Indirect Taxation in China Individual Income Tax International Tax Planning

Authors and affiliations

  • Lorenzo Riccardi
    • 1
  1. 1.Xi’an Jiaotong-Liverpool UniversitySuzhouChina

Bibliographic information

  • DOI
  • Copyright Information Springer Nature Singapore Pte Ltd. 2018
  • Publisher Name Springer, Singapore
  • eBook Packages Law and Criminology
  • Print ISBN 978-981-10-8559-8
  • Online ISBN 978-981-10-8561-1
  • Buy this book on publisher's site
Industry Sectors
Finance, Business & Banking