China Tax - Riccardi, Lorenzo;Riccardi, Giorgio
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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.

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Produktbeschreibung
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.
Autorenporträt
Tax Advisor and Certified Public Accountant specialized in international taxation, he is based in Shanghai, where he focuses on business and tax law, assisting foreign investments in China, Vietnam and East Asia. He is an advisor for several corporate groups and member of the Board of the Italy-Vietnam Chamber of Commerce.