Corporate and Individual Taxation in the People's Republic of China

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Author :
Publisher : Longman Publishing Group
ISBN 13 :
Total Pages : 136 pages
Book Rating : 4.:/5 (318 download)

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Book Synopsis Corporate and Individual Taxation in the People's Republic of China by : Timothy A. Gelatt

Download or read book Corporate and Individual Taxation in the People's Republic of China written by Timothy A. Gelatt and published by Longman Publishing Group. This book was released on 1987 with total page 136 pages. Available in PDF, EPUB and Kindle. Book excerpt: Updated edition of report on the income tax regime in China applicable to foreign investors with reference to sales tax and import duties. The law is stated as of September 1986.

Corporate Income Tax Law and Practice in the People's Republic of China

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Author :
Publisher : Oxford University Press
ISBN 13 : 0199750238
Total Pages : 526 pages
Book Rating : 4.1/5 (997 download)

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Book Synopsis Corporate Income Tax Law and Practice in the People's Republic of China by : Fuli Cao

Download or read book Corporate Income Tax Law and Practice in the People's Republic of China written by Fuli Cao and published by Oxford University Press. This book was released on 2011-07-01 with total page 526 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.

China Tax Guide

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Author :
Publisher :
ISBN 13 :
Total Pages : 436 pages
Book Rating : 4.:/5 (318 download)

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Book Synopsis China Tax Guide by : Michael J. Moser

Download or read book China Tax Guide written by Michael J. Moser and published by . This book was released on 1999 with total page 436 pages. Available in PDF, EPUB and Kindle. Book excerpt: Since 1991, when the People's Republic of China substantially revamped its tax regime applicable to foreign companies and foreign investment enterprises, China's tax laws have been growing in complexity every year. This new, expanded edition of the China Tax Guide has been fully updated to take account of what is now a unified tax structure for equity joint ventures.

An Introduction to China's Taxation

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Author :
Publisher :
ISBN 13 :
Total Pages : 404 pages
Book Rating : 4.:/5 (334 download)

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Book Synopsis An Introduction to China's Taxation by : Yang Hong

Download or read book An Introduction to China's Taxation written by Yang Hong and published by . This book was released on 2013 with total page 404 pages. Available in PDF, EPUB and Kindle. Book excerpt: This excellent introductory book, tailor-made for executives, practitioners and professionals who want to understand the tax system of China aims to provide a comprehensive explanation and analysis covering the latest changes in China's tax system.

Investment and Taxation in the People's Republic of China

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Author :
Publisher :
ISBN 13 :
Total Pages : 242 pages
Book Rating : 4.3/5 ( download)

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Book Synopsis Investment and Taxation in the People's Republic of China by :

Download or read book Investment and Taxation in the People's Republic of China written by and published by . This book was released on 1985 with total page 242 pages. Available in PDF, EPUB and Kindle. Book excerpt: Assessment on investment and taxation in the People's Republic of China. Addresses of China's Foreign Trading Corporations are appended.

Business Operations in the People's Republic of China

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Author :
Publisher :
ISBN 13 : 9781617468360
Total Pages : pages
Book Rating : 4.4/5 (683 download)

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Book Synopsis Business Operations in the People's Republic of China by : Owen Dawes Nee

Download or read book Business Operations in the People's Republic of China written by Owen Dawes Nee and published by . This book was released on with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: ... provides companies and individuals considering or engaged in business operations in China with a general description of the relevant Chinese laws and regulations, concentrating on the country's tax laws that affect such operations. The enterprise income tax, the individual income tax, the business tax, the value-added tax, and other turnover taxes are analyzed in detail.

Doing Business in the People's Republic of China

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Author :
Publisher :
ISBN 13 :
Total Pages : 264 pages
Book Rating : 4.0/5 ( download)

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Book Synopsis Doing Business in the People's Republic of China by :

Download or read book Doing Business in the People's Republic of China written by and published by . This book was released on 1987 with total page 264 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Governing and Ruling

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Publisher : University of Michigan Press
ISBN 13 : 0472055011
Total Pages : 350 pages
Book Rating : 4.4/5 (72 download)

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Book Synopsis Governing and Ruling by : Changdong Zhang

Download or read book Governing and Ruling written by Changdong Zhang and published by University of Michigan Press. This book was released on 2021-10-27 with total page 350 pages. Available in PDF, EPUB and Kindle. Book excerpt: Studies how the Chinese Communist Party uses and reforms its taxation institution to promote economic growth and governance quality while limits the emerging capitalists' political demand

Taxation in the People's Republic of China

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Author :
Publisher : Praeger
ISBN 13 :
Total Pages : 216 pages
Book Rating : 4.:/5 (318 download)

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Book Synopsis Taxation in the People's Republic of China by : Jinyan Li

Download or read book Taxation in the People's Republic of China written by Jinyan Li and published by Praeger. This book was released on 1991-06-30 with total page 216 pages. Available in PDF, EPUB and Kindle. Book excerpt: Although considerable information about China's tax policies on foreign investment have been made available in the West, this book is the first to provide a comprehensive treatment of China's domestic system of taxation. It offers an authoritative analysis of each type of taxation and the tax system as a whole, within the broader context of the nation's economic and fiscal structure. Written by one of the foremost authorities on the subject, it benefits from the author's access to important Chinese materials as well as personal contacts with Chinese government officials and Western lawyers and businessmen working in China. Tracing the evolution of taxation in China from the early feudal period to the present, the author reviews the long history of various forms of taxation, some of which have been in existence for thousands of years. Jinyan Li next looks at the use of taxation as an instrument of the socialist economy in the years immediately following the Communist revolution, during the period of closed central planning, and in the recent movement toward an open market economy. Current tax policy is analyzed in six chapters, each dealing with a specific form of taxation. Throughout the book, the author explores the relationship of tax policy to other aspects of the Chinese economy, including economic planning, price and wage policies, the state budget and financial system, and government policies regarding property ownership and private enterprise. This book will be an important information source for scholars, students, and tax lawyers concerned with socialist fiscal policy and China's current economic reforms.

People’s Republic of China

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Author :
Publisher : International Monetary Fund
ISBN 13 : 1484349229
Total Pages : 47 pages
Book Rating : 4.4/5 (843 download)

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Book Synopsis People’s Republic of China by : International Monetary Fund. Fiscal Affairs Dept.

Download or read book People’s Republic of China written by International Monetary Fund. Fiscal Affairs Dept. and published by International Monetary Fund. This book was released on 2018-03-28 with total page 47 pages. Available in PDF, EPUB and Kindle. Book excerpt: This Technical Assistance report presents an international perspective on the employment impact of tax policy, and develops recommendations considering the background in the People’s Republic of China. This report discusses the impact of tax policy including social security contributions on employment in China that covers both the taxation of employed labor and small- and medium-sized enterprises. The findings draw on economic theory, international experiences, as well as discussions with Chinese authorities during a workshop in Yangzhou and meetings in Beijing. The personal income tax on wages is low, but the tax wedge, which includes social security contributions, is high and follows an unsteady pattern, rising, falling, and again rising. The taxation of labor differs strongly by type and location of employment. The schedular system of the personal income tax means that labor taxes differ depending on the category into which income falls. Small businesses are offered some simplifications but are likely to still face disproportionally greater compliance costs.

Tax Compliance in Greater China

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Author :
Publisher : CCH Hong Kong Limited
ISBN 13 : 9789881740304
Total Pages : 568 pages
Book Rating : 4.7/5 (43 download)

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Book Synopsis Tax Compliance in Greater China by :

Download or read book Tax Compliance in Greater China written by and published by CCH Hong Kong Limited. This book was released on 2008 with total page 568 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Taxation of Foreign Investment in the P. R. of China (1989)

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Author :
Publisher : Springer
ISBN 13 :
Total Pages : 268 pages
Book Rating : 4.:/5 (318 download)

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Book Synopsis Taxation of Foreign Investment in the P. R. of China (1989) by : Alex Easson

Download or read book Taxation of Foreign Investment in the P. R. of China (1989) written by Alex Easson and published by Springer. This book was released on 1989 with total page 268 pages. Available in PDF, EPUB and Kindle. Book excerpt: The authors aim to describe and analyse in particular China's tax laws as they relate to foreign enterprises and investment within the general context of the current economic reform. However, there are also references to the tax laws relating to Chinese domestic enterprises and individuals. The material is updated as from April 1988 and includes reference to notifications and interpretation rules issued by the Ministry of Finance. Tax incentives granted to certain types of investment or to special regions and the impact of China's tax treaties are also dealt with. Relevant texts of tax laws and regulations in relation to foreigners and income tax treaties with the U.S.A. and the United Kingdom concluded by China are appended.

People’s Republic of China

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Author :
Publisher : International Monetary Fund
ISBN 13 : 1484349350
Total Pages : 47 pages
Book Rating : 4.4/5 (843 download)

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Book Synopsis People’s Republic of China by : International Monetary Fund. Fiscal Affairs Dept.

Download or read book People’s Republic of China written by International Monetary Fund. Fiscal Affairs Dept. and published by International Monetary Fund. This book was released on 2018-03-28 with total page 47 pages. Available in PDF, EPUB and Kindle. Book excerpt: This Technical Assistance report presents an international perspective on the employment impact of tax policy, and develops recommendations considering the background in the People’s Republic of China. This report discusses the impact of tax policy including social security contributions on employment in China that covers both the taxation of employed labor and small- and medium-sized enterprises. The findings draw on economic theory, international experiences, as well as discussions with Chinese authorities during a workshop in Yangzhou and meetings in Beijing. The personal income tax on wages is low, but the tax wedge, which includes social security contributions, is high and follows an unsteady pattern, rising, falling, and again rising. The taxation of labor differs strongly by type and location of employment. The schedular system of the personal income tax means that labor taxes differ depending on the category into which income falls. Small businesses are offered some simplifications but are likely to still face disproportionally greater compliance costs.

Doing Business in the People's Republic of China

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Author :
Publisher :
ISBN 13 :
Total Pages : 264 pages
Book Rating : 4.3/5 (9 download)

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Book Synopsis Doing Business in the People's Republic of China by : Price Waterhouse (Firm)

Download or read book Doing Business in the People's Republic of China written by Price Waterhouse (Firm) and published by . This book was released on 1988 with total page 264 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Tax Administration Reform in China

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Author :
Publisher : International Monetary Fund
ISBN 13 : 1484301110
Total Pages : pages
Book Rating : 4.4/5 (843 download)

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Book Synopsis Tax Administration Reform in China by : John Brondolo

Download or read book Tax Administration Reform in China written by John Brondolo and published by International Monetary Fund. This book was released on 2016-03-17 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: Tax administration improvements have contributed significantly to a doubling of China’s tax-to-GDP ratio and the substantial reduction in taxpayers’ compliance costs since the mid-1990s. This paper describes the key features of China’s tax administration and their evolution over the last 20 years. It also identifes emerging challenges to the tax system and areas where further tax administration improvements are needed to sustain tax revenue and reduce taxpayers’ compliance costs in the future.

Taxation in China

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Publisher :
ISBN 13 :
Total Pages : 670 pages
Book Rating : 4.:/5 (318 download)

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Book Synopsis Taxation in China by : Zuo Liu

Download or read book Taxation in China written by Zuo Liu and published by . This book was released on 2006 with total page 670 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book is a comprehensive guide to China's Taxation system and its development. Based on the current Chinese Tax legislation promulgated by the various state bodies, namely, the National People's Congress, the State Council, the Ministry of Finance, the State Administration of Taxation, the General Administration of Customs and Tariff, and the Classification Committee of the State Council, the author introduces China's current Tax system by going into the history of each Tax and its subsequent development, highlighting the role of the Taxpayer and organizations in the Tax structure. To help explain these Taxes, examples are used to show how the computation is derived.Taxation administration officials, university and college management professionals, teachers, university students, Taxation researchers, specialists in China Taxation, organizations and individuals who intend to do business in China, and anyone interested in the Chinese Taxation system.Also available in the Gale Virtual Reference Library (eBook).eBook pricing varies according to the size of your institution. Please contact us for details.eBook ISBN-13: 9789814253604Available Now

Tax Planning for Expatriates in China

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Author :
Publisher : CCH Hong Kong Limited
ISBN 13 : 9789881722317
Total Pages : 584 pages
Book Rating : 4.7/5 (223 download)

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Book Synopsis Tax Planning for Expatriates in China by :

Download or read book Tax Planning for Expatriates in China written by and published by CCH Hong Kong Limited. This book was released on 2008 with total page 584 pages. Available in PDF, EPUB and Kindle. Book excerpt: