Carvalho Junior, Pedro Humberto Bruno de; Nunes, … - 2022
This study describes China's tax system and the applied tax policies against the covid-19 crisis, which were the Value … Added Tax (VAT) deferral and Corporate Income Tax (CIT) deductions. China has a tax system following international standards … tax on inheritances, and a net wealth tax. The study concludes that China should adopt more progressive tax policies due …