VAT and Charities in China

New
Journal
Author
Guan, Y.; Krever, R.E.
Country
China
Published Date
Issue
International VAT Monitor 2026 (Volume 37), No. 6
FormatPDF
EUR
45
| USD
50 (VAT excl.)

In this article, the authors explain how the VAT treatment in China of donations to charities and supplies by charities to beneficiaries resembles that in traditional VAT systems with some important differences, particularly in respect of donations of goods to charities, that point to opportunities for reform.