Tax Avoidance in Family Related Transactions and China’s Anti Avoidance Measures for Purpose of Individual Income Tax

Pages164-183
Date01 January 2020
Published date01 January 2020
AuthorHaotian Xue
Subject MatterDerecho Fiscal
News and commentary – peer-reviewed
https://doi.org/10.6092/issn.2036-3583/12396
Studi Tributari Europei. Vol.10 (2020)
ISSN 2036-3583
      
      
  
 
   
Abstract
               
              
               
                  
                  
            
             
             
               
                
            
            
             
                 
             
             
             
               

Keywords         
             
               
          
1. Introduction
              
              
              
               
              
             
                
       
    
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TaxAvoidance in FamilyRelated Transactions andChina’s Anti AvoidanceMea … STE. Vol.10 (2020)
                 
              
              
      
                 
               
                 
               
               
             
               
               
         
               
            
                 
              
               
               
            
         
                 
           
               
         
               
              
             
                
                
            
              
              
2. Tax exemption for relatives under the schedular tax
system
2.1. Tax exemption and its ethical value in China’s tax law
             
                   
                 
                 
                
               
                    
                   
                 
      
              
https://doi.org/10.6092/issn.2036-3583/12396 II – 22

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