The Resource Imposition of VAT and customs duties on the importation of capital equipment by foreign investment enterprises

Imposition of VAT and customs duties on the importation of capital equipment by foreign investment enterprises

Label
Imposition of VAT and customs duties on the importation of capital equipment by foreign investment enterprises
Title
Imposition of VAT and customs duties on the importation of capital equipment by foreign investment enterprises
Creator
Subject
Summary
This article discusses the specific issues raised by the application of VAT and customs duties to foreign investment enterprises pursuant to the elimination of the previously available exemptions. An overview of China's "border adjustments", and of the authority to make tax concessions, is provided. The consequences of the elimination of the exemptions, and certain issues raised by the application of the VAT to imports of capital equipment by foreign investment enterprises, are analysed
Citation source
In: Asia-Pacific tax bulletin. - Amsterdam. - Vol. 2 (1996),
http://library.link/vocab/creatorName
Maugüé, P
Geographic coverage
Asia
Language note
English
http://library.link/vocab/subjectName
  • VAT
  • customs duty
  • investment incentive
  • foreign investment entity
Label
Imposition of VAT and customs duties on the importation of capital equipment by foreign investment enterprises
Instantiates
Publication
Label
Imposition of VAT and customs duties on the importation of capital equipment by foreign investment enterprises
Publication

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