��Ƶ

Home / Tolley's EU and Global VAT /9 China /Domestic VAT (China) / VAT bad debt relief (China)

VAT bad debt relief (China)

9 China

Generally it is not possible to claim

View the latest version of this document, as well as thousands of others like it, sign in to Tolley+™ Research or register for a free trial

TAKE A FREE TRIAL

Option to tax (New Zealand)

Time of supply – tax points (South Africa)

GST on expenditure (Australia)

Spain - VAT submission guide

Margin schemes: second-hand goods, global accounting, and auctioneers (Cyprus)

VAT withholding (Ecuador)

Simplified invoices (Nepal)

Time of supply – tax points (Germany)

Capital goods scheme (France)

Transfer of a business as a going concern (Lithuania)

Input tax credits generally (Canada)

Tour operators margin scheme (Denmark)

Penalties and interest (Estonia)

Failing to register for GST on time (Australia)

Transfer of a business as a going concern (Indonesia)

'Use and enjoyment' provisions (Germany)

Sweden - VAT registration guide

Appendix 52B: VAT exemptions (Turkey)

Latvia - VAT registration guide

Hungary - VAT registration guide