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Fiscal and tax issues in China's entertainment industry electrónico Jingxian Chen

By: Chen, Jingxian.
Material type: ArticleArticlePublisher: 2021Subject(s): CINEMATOGRAFIA | MEDIOS AUDIOVISUALES | TELEVISION | ESPECTACULOS | INDUSTRIA | COPRODUCCIONES CINEMATOGRAFICAS Y TELEVISIVAS | IMPUESTOS | INCENTIVOS FISCALES | CHINA In: Asia - Pacific Tax Bulletin v. 27, n. 2, 2021, 8 p.Summary: This article analyses two important issues of the Chinese entertainment industry from the perspective of fiscal and taxation law. One of the issues is how to promote the development of the entertainment industry through fiscal and tax incentives. The other issue is how to effectively deal with the tax evasion and tax avoidance problem in the entertainment industry.
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Disponible únicamente en formato electrónico a través de la Biblioteca del IEF.

Resumen.

This article analyses two important issues of the Chinese entertainment industry from the perspective of fiscal and taxation law. One of the issues is how to promote the development of the entertainment industry through fiscal and tax incentives. The other issue is how to effectively deal with the tax evasion and tax avoidance problem in the entertainment industry.

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