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International Taxation In China
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Book Synopsis International Taxation in China by : Jinyan Li
Download or read book International Taxation in China written by Jinyan Li and published by . This book was released on 2018 with total page 46 pages. Available in PDF, EPUB and Kindle. Book excerpt: This is a chapter of the book that provides a rich context for discussing the Chinese international tax system. It emphasizes the importance of cultural and institutional differences between China and Western democratic countries in understanding the Chinese international tax system.
Book Synopsis Chinese Tax Law and International Treaties by : Lorenzo Riccardi
Download or read book Chinese Tax Law and International Treaties written by Lorenzo Riccardi and published by Springer Science & Business Media. This book was released on 2013-05-30 with total page 278 pages. Available in PDF, EPUB and Kindle. Book excerpt: The People’s Republic of China’s tax policies and international obligations are as multifaceted and dynamic as they are complex, developing closely with the nation’s rise to the world’s fastest-growing major economy. Today, after decades of reform and the entry into the World Trade Organization, China has developed regulatory systems that enable it to provide stable administration, including a tax structure. China’s main tax reform can be attributed to the enactment of the Enterprise Income Tax Law, which came into effect on January 1, 2008. Chinese tax regulations include direct taxes, indirect taxes, other taxes, and custom duties and from a collection point of view, China’s tax administration adopts a very devolved system, with revenue collected and shared between different levels of government in accordance with contracts between the different levels of the tax administration system. With respect to international treaties, China has established a network of bilateral tax treaties and regional free trade agreements. This publication describes in detail China’s complex tax system and policies, as well as major bilateral treaties in which China has entered into using country-by-country analysis. Lorenzo Riccardi is Tax Advisor and Certified Public Accountant specialized in international taxation. He is based in Shanghai, where he focuses on business and tax law, assisting foreign investments in East Asia. He is an auditor and an advisor for several corporate groups and he is partner and Head of Tax of the consulting firm GWA, specializing in emerging markets.
Author :Chris Devonshire-Ellis Publisher :Springer Science & Business Media ISBN 13 :3642149162 Total Pages :68 pages Book Rating :4.6/5 (421 download)
Book Synopsis The China Tax Guide by : Chris Devonshire-Ellis
Download or read book The China Tax Guide written by Chris Devonshire-Ellis and published by Springer Science & Business Media. This book was released on 2011-04-27 with total page 68 pages. Available in PDF, EPUB and Kindle. Book excerpt: This guide is a practical overview for the international businessman to understand the rules, regulations and management issues regarding taxes in China. It is written very much from practical experience. We will help you to understand the implications of what can initially appear be a complicated and contradictory subject. This book tells you the basics of what you need to know, and point you at the structures you should use to enable your China business to be both in compliance and as tax efficient as possible.
Book Synopsis China–Europe Tax Treaties by : Lorenzo Riccardi
Download or read book China–Europe Tax Treaties written by Lorenzo Riccardi and published by Springer Nature. This book was released on 2022-07-05 with total page 480 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book covers the Tax Treaties which The People’s Republic of China has signed with various nations of the European Region. This book is a collection of the treaties, supplementary materials, and selected implementing circulars. It is edited and ordered according to geographical/economic criteria and accompanied with integrated with tables, domestic tax systems reports, and accompanying circulars and treaty model texts. This book has never been compiled for Chinese tax treaties before, providing a new resource for firms and researchers to access the materials with ease. This book has the potential to be a part of a volume on China double tax treaties, and the book will encompass the entirety of China’s Global Tax treaties. The intended readership of this book will be primarily professionals who are working in both the international accounting and legal industries. These readers frequently reference the treaties through the course of their normal business for the purpose of forming optimum tax structures and corporate structuring. However, it is also foreseeable that this book will be of interest to academic researchers in multiple fields from geo-politics, accounting, legal to economics.
Book Synopsis Taxation in Modern China by : Donald J. S. Brean
Download or read book Taxation in Modern China written by Donald J. S. Brean and published by Routledge. This book was released on 2013-10-23 with total page 324 pages. Available in PDF, EPUB and Kindle. Book excerpt: Taxation in Modern China is concerned with tax and public financial issues arising in China's economic transition. The contributors, among the leading authorities on public finance, transitional economics and policy reform in China, direct attention to the largest and most comprehensive fiscal reform program in modern history. The essays collected here cover the main institutional, intergovernmental and industrial issues and address the long-term challenges facing China as well as transitional changes.
Book Synopsis Removing Tax Barriers to China's Belt and Road Initiative by : Michael Lang
Download or read book Removing Tax Barriers to China's Belt and Road Initiative written by Michael Lang and published by Kluwer Law International B.V.. This book was released on 2018-11-27 with total page 360 pages. Available in PDF, EPUB and Kindle. Book excerpt: Since its announcement in 2013, the Belt and Road Initiative (BRI), also known as the New Silk Road, has gradually gained international recognition. The project requires not only extensive investment in infrastructure and transportation but also an acceleration of the internationalization of multinationals and supply chains in Belt and Road countries. The project will, hopefully, lead governments and businesses in countries along the Belt and Road to compete, adopt best practices and improve transparency. The BRI marks a national push by China to increase economic links to Southeast Asia, Central Asia, Russia, the Baltic region (Central and Eastern Europe), Africa and Latin America, which will have major consequences for the way that tax systems interact. Emerging from the research conducted by the WU Global Tax Policy Center in cooperation with several Chinese universities, this book offers fourteen policy-relevant research papers prepared by international experts on the following issues: • The New Silk Road: Will Tax Be a Facilitator or a Barrier? • Neo-BEPS: China’s Prescription for International Tax Reform Embodying the Rationality of the Belt & Road Initiative; • International Taxation Coordination under China’s Belt and Road Strategy; • Tax Issues in the Main Belt and Road Countries and Industries of China’s Outward Foreign Direct Investment; • Preferential Arrangements under Chinese Tax Treaties with Belt and Road Countries and Disputes Regarding Their Applicability; • Tax Planning by Going-Global Enterprises for Cross-Border Earnings: Observations Based on Belt and Road Countries; • International Taxation Issues under the Belt and Road Initiative: Corporate Income Tax Laws and Tax Treaties; • Financial and Tax Operations in the Five Central Asian Countries; • The Role of Border-Crossing Procedures in the Transportation of Goods along the New Silk Road; • Transfer Pricing Issues Related to the Belt and Road Initiative; • Tax Treaties between Belt and Road Countries; • VAT Challenges in the Belt and Road Initiative; • Global Tax Policy Post-BEPS and the Perils of the Silk Road; and • Creating a Positive Tax Climate for Complex Multijurisdictional Investment Projects. Outcomes presented in the book consist of findings presented during Tax Policy Forum on the Belt and Road Initiative held on 12–13 June 2017 in Beijing, jointly organized with Peking University Tax Law Center and the Central University of Finance and Economics, Beijing. These papers also formed the basis for input by WU Global Tax Policy Center at the first meeting of The Belt and Road Initiative Tax Cooperation Conference (BRITCC) held in Astana on 14–16 May 2018, in which it was agreed to establish a permanent forum to examine the tax issues that arise from the BRI. The WU Global Tax Policy Center will continue to provide inputs to this forum.
Book Synopsis Europe-China Tax Treaties by : Jianwen Liu
Download or read book Europe-China Tax Treaties written by Jianwen Liu and published by Kluwer Law International B.V.. This book was released on 2010-05-28 with total page 320 pages. Available in PDF, EPUB and Kindle. Book excerpt: The book is the result of a joint research project on the tax treaties concluded between the People’s Republic of China and European countries. Each chapter carefully analyses the extent to which Chinese tax treaties follow the OECD Model Tax Convention on Income and Capital and the UN Income and Capital Model Convention. The focus is on the different policy decisions underlying the various provisions. Additionally, the contributions analyse the extent to which Chinese tax treaty policy differs with respect to EU and non-EU Member States. They also highlight relevant policy changes over time. The fact that each contribution is the product of the collaboration between European and Chinese researchers and includes the results of the International Conference on Europe - China Tax Treaties Research, held in March 2009 in Beijing, serves to enrich its analysis. Among the topics covered are the following: • Treaty Entitlement (Articles 1, 4 and 24 OECD Model) • Business Profits (Articles 5, 6, 7, 8, 9, and 14 OECD Model) • Passive Income (Articles 10, 11, and 12 OECD Model) • Capital Gains (Article 13 OECD Model) • Employment Income (Articles 15, 16, 18, 19, and 20 OECD Model) • Artistes and Sportsmen (Article 17 OECD Model) • Methods to Avoid Double Taxation (Article 23 OECD Model) • Non-Discrimination (Article 24 OECD Model) • Mutual Agreement, Exchange of Information and Mutual Assistance in the Collection of Taxes (Articles 25, 26 and 27 OECD Model)
Book Synopsis China Tax Reform and WTO Accession Project by : China International Taxation Research Institute
Download or read book China Tax Reform and WTO Accession Project written by China International Taxation Research Institute and published by . This book was released on 2004 with total page 692 pages. Available in PDF, EPUB and Kindle. Book excerpt: The chapter on tax administration and legislative principles addresses the basic concepts that need to be observed in designing effective, equitable and efficient tax reform. The use of taxation as a policy tool and rights and obligations of taxpayers are also dealt with. The chapter on individual income tax provides a conceptual overview of a modern individual income tax system that the authors recommend as the longer-term framework for China's short and medium-term decisions on tax reforms. The chapter on enterprise income tax, taking into account China's intention to modernize the enterprise income tax system and replace the two current laws on enterprise tax with one law, discusses the building blocks of a modern system. The chapter on VAT and business tax develops a VAT design against the background of VAT models and sources of VAT law in other countries and addresses the desirability of VAT and business tax being merged. The chapter on China's WTO accession and tax reform discusses China's WTO-related obligations in the area of taxation.
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.
Book Synopsis China's Tax Reform Options by : Trish Fulton
Download or read book China's Tax Reform Options written by Trish Fulton and published by World Scientific. This book was released on 1998 with total page 485 pages. Available in PDF, EPUB and Kindle. Book excerpt: Selected papers presented at the International Symposium on Reform of the Chinese Tax System, held at the University of Western Ontario, in London, Canada, in Aug. 1996.
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.
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.
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.
Book Synopsis China-Europe Tax Treaties by : Lorenzo Riccardi
Download or read book China-Europe Tax Treaties written by Lorenzo Riccardi and published by . This book was released on 2022 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book covers the Tax Treaties which The People's Republic of China has signed with various nations of the European Region. This book is a collection of the treaties, supplementary materials, and selected implementing circulars. It is edited and ordered according to geographical/economic criteria and accompanied with integrated with tables, domestic tax systems reports, and accompanying circulars and treaty model texts. This book has never been compiled for Chinese tax treaties before, providing a new resource for firms and researchers to access the materials with ease. This book has the potential to be a part of a volume on China double tax treaties, and the book will encompass the entirety of China's Global Tax treaties. The intended readership of this book will be primarily professionals who are working in both the international accounting and legal industries. These readers frequently reference the treaties through the course of their normal business for the purpose of forming optimum tax structures and corporate structuring. However, it is also foreseeable that this book will be of interest to academic researchers in multiple fields from geo-politics, accounting, legal to economics. .
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.
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:
Book Synopsis Introduction to Chinese Fiscal System by : Lorenzo Riccardi
Download or read book Introduction to Chinese Fiscal System written by Lorenzo Riccardi and published by Springer. This book was released on 2018-03-19 with total page 300 pages. Available in PDF, EPUB and Kindle. Book excerpt: This user-friendly book aims to summarize the principal topics of Chinese Taxation and offers readers a general overview of the Chinese Taxation and informative updates on tax changes. The book provides a variety of facts, figures, graphs and data in an easy-to read table format. Firstly, the book proposes an introduction to taxation and to the Chinese tax system, secondly, it focuses on direct taxes, indirect taxes and other taxes and, in the end, it covers international taxation. Moreover, the book offers a quick overview of the Chinese M&A taxation and of the Chinese Free Trade Zones.
