Tariffs and Taxes in China

Chinese tariffs and tax law and policy play an important role in doing business with China. This subject offers a general introduction of the Chinese tariffs and tax regime, and also addresses the core elements of Chinese tariffs, value added tax, individual income tax, enterprise income tax, anti-tax avoidance measures and tax treaties which usually are the key factors influencing international trade and investment when involving China. Furthermore, the subject will bring you up to date through exploring the impact on China by the ongoing trade war and the international initiatives to tax digital economy, both of which are of high attention from business.