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China (People's Rep.) - Chinese Taxation of Import Leasing of Aircraft

Country:
China (People's Rep.)
Author:
A. Duan
Issue:
Derivatives & Financial Instruments, 2012 (Volume 14), No 4
Published:
28 June 2012
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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