Abstract
Turnover Taxes are a category of tax that includes three different types of taxes: (1) Value-Added Tax (VAT); (2) Business Tax (BT); (3) Consumption Tax (CT).
This is a preview of subscription content, log in via an institution.
Buying options
Tax calculation will be finalised at checkout
Purchases are for personal use only
Learn about institutional subscriptionsAuthor information
Authors and Affiliations
Corresponding author
Rights and permissions
Copyright information
© 2018 Springer Nature Singapore Pte Ltd.
About this chapter
Cite this chapter
Riccardi, L. (2018). Indirect Taxation. In: Introduction to Chinese Fiscal System. Springer, Singapore. https://doi.org/10.1007/978-981-10-8561-1_5
Download citation
DOI: https://doi.org/10.1007/978-981-10-8561-1_5
Published:
Publisher Name: Springer, Singapore
Print ISBN: 978-981-10-8559-8
Online ISBN: 978-981-10-8561-1
eBook Packages: Law and CriminologyLaw and Criminology (R0)