Antje Heinrich untersucht, durch welche Gesetze und mittelstandsfreundlichen Bestimmungen KMU in China und Deutschland gefördert werden und welche Gemeinsamkeiten sowie Unterschiede zum deutschen Recht vorliegen. Hierzu erfolgt eine Analyse ökonomischer und juristischer Rahmenvorgaben für die...

During the last decade, the Chinese government has frequently changed the value added tax (VAT) refund levels offered to exporters. Indeed, China’s VAT system is not neutral, in particular because the exporters may not receive complete refund of the domestic VAT paid on their inputs. This...

Compared to most countries, China’s value-added tax (VAT) system is not neutral and makes it less advantageous to export a product than to sell it domestically, as export - ers may not receive a complete refund on the domestic VAT they have paid on their inputs. However, the large and frequent...