000 01380nab a2200301 c 4500
999 _c145716
_d145716
003 ES-MaIEF
005 20220324122901.0
007 ta
008 220324t2021 ne ||||| |||| 00| 0|eng d
040 _aES-MaIEF
_bspa
_cES-MaIEF
100 1 _966543
_aChen, Jingxian
245 0 _aFiscal and tax issues in China's entertainment industry
_helectrónico
_c Jingxian Chen
260 _c2021
500 _aDisponible únicamente en formato electrónico a través de la Biblioteca del IEF.
500 _aResumen.
520 _aThis 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.
650 4 _aCINEMATOGRAFIA
_936366
650 4 _aMEDIOS AUDIOVISUALES
_947718
650 4 _aTELEVISION
_948541
650 4 _aESPECTACULOS
_941097
650 4 _aINDUSTRIA
_947463
650 4 _aCOPRODUCCIONES CINEMATOGRAFICAS Y TELEVISIVAS
_941260
650 4 _aIMPUESTOS
_947460
650 4 _aINCENTIVOS FISCALES
_947462
650 4 _aCHINA
_933911
773 0 _9167031
_oAPTB/2021/2
_x 1385-3082
_tAsia - Pacific Tax Bulletin
_w(IEF)98480
_gv. 27, n. 2, 2021, 8 p.
942 _cRE