Abstract
While this primer on the VAT regime in the PRC was being researched and published, the NPC released “the Consultation Draft of the VAT Law of the People’s Republic of China” (hereinafter referred to as “the Draft”) on the 27th of November 2019. This Draft was published for comment by various industry representative groups and by national chambers of commerce which have a presence in China.
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Riccardi, L., Riccardi, G. (2020). Future Developments. In: China VAT. Springer, Singapore. https://doi.org/10.1007/978-981-15-5967-9_6
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DOI: https://doi.org/10.1007/978-981-15-5967-9_6
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