Want a Shipping Estimate? Add an Indian Pin Code, Click Here
This Product is
Ships in 3-4 Weeks
Recommend
1
Share
1
Share
1
Share
0
Share
1
Send By e-mail
Verify Phone Number
Please enter the One Time Password (OTP) to verify phone number.
Write your own review
In just a few steps below you can become an online reviewer.
Please click on Continue to submit your review.
Title: Corporate Income Tax Law and Practice in the People's Republic of China
Reviewed By:
Write your review here:
NOTE:HTML is not translated!
Rating:
Share this product on email
Corporate Income Tax Law and Practice in the People's Republic of China
Product Details:
Format: Paperback / softback
Publisher: Oxford University Press Inc
Language: English
Dimensions: 23.00 X 3.00 X 17.00
Publisher Code: 9780195393392
Date Added: 2018-08-09
Search Category: International
Jurisdiction: International
Overview:
Corporate Income Tax Law and Practice in the People's Republic of China provides a comprehensive analysis of China's corporate income tax law. A new corporate income tax law came into effect on January 1, 2008. The new law unified the two corporate income tax systems that were applicable to domestic enterprises, foreign enterprises and foreign invested enterprises, respectively. A large portion of this book summarizes the new tax law, the implementation
rules of the law, and the interpretation circulars issued by the Chinese tax authorities.
The mapping of sections of tax law, regulations, and circulars into the applicable areas of business transactions and operations is helpful to lawyers, accountants, and other professionals. Detailed citations allow readers to find the authorities at their original sources. Also included is some introductory and historical information for those who seek a general knowledge of China tax law.
One chapter is devoted to addressing major areas of tax treaties and agreements between China and other countries or regions. Tables summarizing the treaties with regards to permanent establishment, dividends, interest, royalties, and capital gains provide readers with a quick reference and an efficient means for comparative analysis. The issues of administration and enforcement of specific tax rules are discussed in various chapters. Separate chapters cover tax compliance and tax audit and
appeals.
In addition, the book comments on various tax rules and offers a view of possible tax treatments in areas that have not been addressed or clearly addressed by the law, regulations and other authorities.
+ View More
Table Of Contents:
Preface
1. Introduction
2. Taxpayers
3. Tax Base and Rate
4. Income
5. Deductions
6. Depreciation and amortization
7. Mergers and Acquisitions
8. Tax Incentives
9. Income from Foreign Countries and Regions
10. Income Tax Treaties
11. Transfer Pricing
12. Withholding of Tax at Source
13. Liquidation
14. Tax Filings and Payments
15. Tax Audit and Appeal
Appendix
Corporate Income Tax Law of the People's Republic of China (unofficial English translation)
Corporate Income Tax Law of the People's Republic of China (Chinese version)
The Implementation Rules for the Corporate Income Tax Law of the People's Republic of China (unofficial English translation)
The Implementation Rules for the Corporate Income Tax Law of the People's Republic of China (Chinese version)
Index