The Implications of China’s Fiscal Measures Relating to the COVID-19 Pandemic

Diheng Xu
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Abstract

This article surveys the tax measures that China has implemented in response to the crisis caused by the COVID-19 pandemic. In this context, the author pays special attention to the tax incentives that are intended to protect people’s livelihoods and to promote economic recovery.
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中国针对 COVID-19 大流行采取的财政措施的影响
本文概述了中国为应对 COVID-19 大流行所引发的危机而实施的税收措施。在此背景下,作者特别关注了旨在保障民生和促进经济复苏的税收优惠政策。
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Report on the Proceedings of the Thirteenth Assembly of the International Association of Tax Judges Held in The Hague, The Netherlands, on 8 and 9 September 2023 Latest Statistics on OECD and EU Dispute Resolution Measures (Mutual Agreement and Arbitration Procedures) for 2022, with Emphasis on the Position in Germany The Effect of Uncertainty Regarding Transfer Pricing Regulations and Administrative Practices on Corporate Investment Decisions The Legitimacy of Tax Law in Europe and the United States: Comparing Decision-Making Processes in Domestic Tax Law Rules on Intangible Sales – The Real Problem with the Arm’s Length Principle
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