The Resource P.R.C. VAT and customs rules on import-export transactions

P.R.C. VAT and customs rules on import-export transactions

Label
P.R.C. VAT and customs rules on import-export transactions
Title
P.R.C. VAT and customs rules on import-export transactions
Creator
Subject
Language
eng
Summary
This article discusses the VAT and customs rules on import and export transactions in the following areas: tax-exempt goods, including a brief review of the duty and VAT exemption policy on the importation of tax-exempt capital goods; temporarily imported goods, including a discussion on the use of the ATA certificates (or merchandise passports); bonded goods, including the VAT and customs rules in designated economic areas; general goods, including the valuation rules for accounting and customs purposes; and VAT rules for export refunds. The article ends with a brief explanation of the mechanism of the foreign exchange verification system for export collections as well as the scope of its application
Citation source
In: Tax notes international. - Arlington. - Vol. 43 (2006),
http://library.link/vocab/creatorName
Chan, A.K.K
Geographic coverage
Asia
Language note
English
http://library.link/vocab/subjectName
  • VAT
  • customs duty
  • VAT exemption
  • foreign exchange
Label
P.R.C. VAT and customs rules on import-export transactions
Instantiates
Publication
Label
P.R.C. VAT and customs rules on import-export transactions
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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