Chinese Taxation of Import Leasing of Aircraft

Duan, A.

Chinese Taxation of Import Leasing of Aircraft

Journal

Author

Duan, A.

Country

China (People's Rep.)

Published Date

28 June 2012

Issue

Finance and Capital Markets (formerly Derivatives & Financial Instruments) 2012 (Volume 14), No. 4

DOI

https://doi.org/10.59403/333za8f

Document

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This article analyses Chinese taxes on imported leasing aircraft, specifically stamp tax, enterprise income tax, import VAT, customs duty and city maintenance and construction tax.

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Chinese Taxation of Import Leasing of Aircraft