Policy analysis demonstrates distinct differences in Chinese value-added tax rules for charitable donations compared to traditional models, highlighting targets for future regulatory reform.
In this article, the authors explain how the VAT treatment in China of donations to charities and supplies by charities to beneficiaries resembles that in traditional VAT systems with some important differences, particularly in respect of donations of goods to charities, that point to opportunities for reform.
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Guan et al. (2026) studied this question.
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