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Le recouvrement de l'impôt en Chine

Abstract : Tax collection in China is organized and regulated by the Law of 4 September 1992 on the administration of tax collection. This law provides for the general system of tax collection in China. It also provides the tax authorities with restraint measures enabling them to ensure the effective recovery of tax when the taxpayer fails to pay the tax.
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https://hal-amu.archives-ouvertes.fr/hal-03205702
Contributor : Sophie Borghino <>
Submitted on : Thursday, April 22, 2021 - 3:02:23 PM
Last modification on : Thursday, April 29, 2021 - 2:32:06 PM

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  • HAL Id : hal-03205702, version 1

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Banggui Jin. Le recouvrement de l'impôt en Chine. Revue européenne et internationale de droit fiscal, Bruylant, 2019, pp.158-167. ⟨hal-03205702⟩

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