Financial Leasing: Towards a Bright Future in China

Journal
Yang, H.
China (People's Rep.)
Finance and Capital Markets (formerly Derivatives & Financial Instruments) 2011 (Volume 13), No. 1
FormatPDF
EUR
45
| USD
50 (VAT excl.)

In a Public Notice issued in September 2010, the State Administration of Taxation has clarified the treatment of financial sale and leaseback transactions. In addition, a one-year trial programme is in place in Tianjin for the refunding of export VAT for ship financial leasing conducted in Tianjin.