De Carvalho Junior, Pedro Humberto Bruno; 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 …, having a unified and decentralized tax agency. The system has a VAT with simplified rates, Excise Taxes and a dual Personal …