Fiscal and Tax Issues in China’s Entertainment Industry

Journal
Chen, J. (Jingxian)
China (People's Rep.)
Asia-Pacific Tax Bulletin 2021 (Volume 27), No. 2
FormatPDF
EUR
45
| USD
50 (VAT excl.)

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.