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Author :
Publisher : 中国法制出版社
ISBN 13 :
Total Pages : 1074 pages
Book Rating : 4./5 ( download)
Download or read book Law and Regulations of the People's Republic of China written by and published by 中国法制出版社. This book was released on with total page 1074 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Lorenzo Riccardi
Publisher : Springer Science & Business Media
ISBN 13 : 3319002759
Total Pages : 278 pages
Book Rating : 4.3/5 (19 download)
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 : International Monetary Fund
Publisher : International Monetary Fund
ISBN 13 : 1475514263
Total Pages : 104 pages
Book Rating : 4.4/5 (755 download)
Download or read book People’s Republic of China written by International Monetary Fund and published by International Monetary Fund. This book was released on 2012-04-05 with total page 104 pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper discusses a detailed assessment report on the observance of China’s compliance with the International Organization of Securities Commission's objectives and principles of securities regulation. The reform of nontradable shares introduced a market-based pricing system for so-called nontradable shares in listed companies closely held by government and semigovernment authorities. The China Securities Regulatory Commission has the ability to share public and nonpublic information with both domestic and foreign counterparts without other external process, for the purpose of performing regulatory and supervisory functions.
Author : Z. Jun Lin
Publisher : Routledge
ISBN 13 : 042987619X
Total Pages : 378 pages
Book Rating : 4.4/5 (298 download)
Download or read book Accounting and Auditing in China written by Z. Jun Lin and published by Routledge. This book was released on 2018-10-26 with total page 378 pages. Available in PDF, EPUB and Kindle. Book excerpt: First published in 1998, this book provides an updated introduction to accounting and auditing in China, incorporating the most recent developments up to June 1997. It covers all major aspects of Chinese accounting and auditing, including accounting administrative systems, qualifications and responsibility of Chinese accountants, accounting regulations or standards setting, cost and managerial accounting, financial reporting, statutory audit and public accounting, accounting for governments and non-profit organizations, business financing and taxation systems, EDP application in accounting, accounting education and research etc. Some of the main accounting and auditing legislation and standards are complied in the Appendix. The book will be an informative reference to readers, both business executives and professionals, outside of China. It can also be used as a textbook or teaching supplement for Universities and Colleges.
Author : Yiliang Dong
Publisher : Walter de Gruyter
ISBN 13 : 3110267721
Total Pages : 135 pages
Book Rating : 4.1/5 (12 download)
Download or read book The 2011 Regulation on the Causes of Civil Action of the Supreme People's Court of the People's Republic of China written by Yiliang Dong and published by Walter de Gruyter. This book was released on 2011-12-23 with total page 135 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : John Blake
Publisher : Routledge
ISBN 13 : 1134603215
Total Pages : 395 pages
Book Rating : 4.1/5 (346 download)
Download or read book Perspectives on Accounting and Finance in China (RLE Accounting) written by John Blake and published by Routledge. This book was released on 2013-12-04 with total page 395 pages. Available in PDF, EPUB and Kindle. Book excerpt: The rush of entrepreneurial activity in China has been watched with interest by the financial world. This book, the result of an international symposium on Chinese accounting and financial management, assesses the little-known accounting scene in China which up until 1978 remained behind closed doors. Divided into four sections, the volume covers: Chinese perspectives on accounting the business and financial structure of China, including the re-emergence of a Chinese stock market the regulatory framework of accounting in China and comparisons with international accounting standards; the impact of current reforms in Chinese accounting practice the emergence of a new accounting profession in China. The concluding chapter provides an overview of the cultural context of the reforms which took place in the 1990s. By using comparisons with other Asian countries’ accounting systems, like Taiwan, the contributors to the volume give an analysis of the state of accountancy in China during the 1990s.
Author : University of Texas at Dallas. Center for International Accounting Development
Publisher :
ISBN 13 :
Total Pages : 248 pages
Book Rating : 4.:/5 (318 download)
Download or read book Accounting and Auditing in the People's Republic of China written by University of Texas at Dallas. Center for International Accounting Development and published by . This book was released on 1987 with total page 248 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : International Monetary Fund. Monetary and Capital Markets Department
Publisher : International Monetary Fund
ISBN 13 : 1484335155
Total Pages : 98 pages
Book Rating : 4.4/5 (843 download)
Download or read book People’s Republic of China written by International Monetary Fund. Monetary and Capital Markets Department and published by International Monetary Fund. This book was released on 2017-12-26 with total page 98 pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper presents an assessment of the level of observance of the Insurance Core Principles (ICPs) in China. Overall, the Chinese regulatory system is assessed to have a good level of compliance with the ICPs. The regulatory framework includes, in addition to the solvency standards, extensive requirements on corporate governance, risk management and internal controls as well as on reinsurance, disclosure and conduct of business. All these requirements are applied appropriately to the significant number of large insurance groups, which together account for the bulk of premium income. However, there is scope for further development of crisis preparedness and market conduct work.
Author : Maciej Domański
Publisher : Taylor & Francis
ISBN 13 : 1003802907
Total Pages : 839 pages
Book Rating : 4.0/5 (38 download)
Download or read book Models of Implementation of Article 12 of the Convention on the Rights of Persons with Disabilities (CRPD) written by Maciej Domański and published by Taylor & Francis. This book was released on 2023-11-22 with total page 839 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book examines the implications of Article 12 of the UN Convention on the Rights of Persons with Disabilities (CRPD), its resulting standard of protection for persons with disabilities and the way it is understood and implemented in its diverse signatory states. Its overarching theme is to assess the impact of CRPD Article 12 on the private law concept of legal capacity and its limitations, the significance of which carries over into the realm of penal law regulations. Its impact is analysed primarily from the legal point of view, but with due regard for its psychological and psychiatric ramifications. Recognising the importance of these disciplines is important when implementing CRPD Article 12 into domestic law, as they contribute to the determinants in creating a qualificatory legal framework for all, persons with disabilities in particular, to exercise their rights to legal capacity without let or hindrance. As active legal capacity is a notion rooted in and coming from private law, this forms the main research perspective. The first section discusses the foundational concepts constituting the CRPD Article 12 standard from domestic private law and international law perspectives. The work shows that the concepts adopted in private law interact with the protection of persons with disabilities as victims provided for in criminal law. In addition, where relevant, authors also look at public law institutions that are connected with the private law solutions. The volume will be an essential reference for academics, researchers and policy-makers working in the areas of private law, criminal law, mental health law, human rights, discrimination law as well as psychology and psychiatry.
Author : Mitrendu Narayan Roy
Publisher : Springer
ISBN 13 : 3319737279
Total Pages : 538 pages
Book Rating : 4.3/5 (197 download)
Download or read book Statutory Auditors’ Independence in Protecting Stakeholders’ Interest written by Mitrendu Narayan Roy and published by Springer. This book was released on 2018-07-20 with total page 538 pages. Available in PDF, EPUB and Kindle. Book excerpt: Corporate failures and accounting scandals have shaken the foundations of investors’ confidence in the transparency, integrity and accountability of corporations and financial markets. There have also been public disquiet about the role of professional auditors and audit firms, who had been associated with these corporate scandals. Written from a global perspective, the book assists in understanding the gravity of independent attitude of statutory auditors in protecting stakeholders’ interest and examines the effectiveness of the existing standards and other legal and regulatory requirements in enforcing statutory auditors’ independent engagement. It then suggests modifications in those regulations. The study has been made through seven chapters in order to address empirically statutory auditors’ independence in protecting stakeholders’ interest. Primary audiences of the book are researchers in finance and control, students, and professionals in the field of accounting and auditing.
Author : Xu-Dong Ji
Publisher : Routledge
ISBN 13 : 1351808702
Total Pages : 193 pages
Book Rating : 4.3/5 (518 download)
Download or read book Development of Accounting and Auditing Systems in China written by Xu-Dong Ji and published by Routledge. This book was released on 2017-10-05 with total page 193 pages. Available in PDF, EPUB and Kindle. Book excerpt: This title was first published in 2001: In 1979, China opened the door to the West and implemented a series of economic reforms that led the accounting system to depart from the Soviet model. This book investigates the development of Chinese accounting in a broad social, economic and cultural environment and analyzes the environmental influences on the development of accounting in China. Including the latest accounting systems, which have to date received little scholarly attention, this cutting-edge analysis makes a worthy addition to a growing area of research.
Author : Belle Qi Guo
Publisher : Springer Nature
ISBN 13 : 9819964768
Total Pages : 229 pages
Book Rating : 4.8/5 (199 download)
Download or read book Continuous Disclosure of Chinese Cross-Border Listed Companies in Australia written by Belle Qi Guo and published by Springer Nature. This book was released on 2023-11-05 with total page 229 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book studies an overarching question of the challenges faced by Chinese lawmakers, Chinese listed companies, Chinese companies’ external advisers, and securities regulators in dealing with Chinese cross-border listed companies’ continuous disclosure in Australia, and how can these challenges be addressed. Chinese listed companies are struggling to meet the continuous disclosure requirements while listing in Australia and have even been depicted as having poor corporate governance and transparency. Many get delisted from the securities market in Australia subsequently due to non-compliance in continuous disclosure or are straight rejected from listing because of continuous disclosure compliance concerns. This book cuts in from this angle and delves deep into the overarching question through the following four sub-questions: What are the theories and policies behind the continuous disclosure regimes in Australia and China and how have they been differently implemented in the securities markets in these two countries? What are the deficiencies, at the intracompany level, contributing to Chinese cross-border listed companies’ non-compliant continuous disclosure in Australia? What are the limitations, from the perspective of external advisers’ efforts, contributing to Chinese cross-border listed companies’ non-compliant continuous disclosure in Australia? What are the difficulties, at the regulatory level, contributing to Chinese cross-border listed companies’ non-compliant continuous disclosure in Australia? In addressing these questions and putting forward corresponding reform proposals, this book takes not only legal but also historical, cultural, and political-economic factors into consideration.
Author : Francis B. Narayan
Publisher :
ISBN 13 :
Total Pages : 180 pages
Book Rating : 4.3/5 (91 download)
Download or read book Financial Management and Governance Issues in the People's Republic of China written by Francis B. Narayan and published by . This book was released on 2000 with total page 180 pages. Available in PDF, EPUB and Kindle. Book excerpt: The first volume describes the results of a study of financial management and governance arrangements in Cambodia, People's Republic of China, Mongolia, Pakistan, Papua New Guinea, Uzbekistan, and Viet Nam. Vols. [2-8] are comprehensive reports for each country.
Author : Allen Huang
Publisher : World Scientific
ISBN 13 : 9814489557
Total Pages : 138 pages
Book Rating : 4.8/5 (144 download)
Download or read book Accounting In China In Transition: 1949-2000 written by Allen Huang and published by World Scientific. This book was released on 2001-12-19 with total page 138 pages. Available in PDF, EPUB and Kindle. Book excerpt: The history of the People's Republic of China can be classified into two distinctive periods: Mao's China (1949-1978) and Deng's China (from 1979 to the present). Each period contains a number of sub-periods or phases, and each phase is characterised by one or more major political or economic events. This book gives an outline of the major events and the associated accounting changes over time.During the period of Mao's rule, China experienced two violent political mass movements, which inflicted great suffering on the nation. There were few accounting developments in this period. In contrast, Deng's China set itself the ambitious task of transforming the centrally planned and centrally controlled economy into a market economy “with Chinese characteristics”. There has been an accompanying development in Chinese accounting, in which its key role of serving the Government's planning and control needs is transformed into serving the information needs of decision-makers in the market-place.The economic reform in Deng's China has made considerable progress, which is particularly evident in the urban and coastal regions. The transition from a planned economy to a market economy is incomplete and certain vexatious problems have yet to be resolved. The resolution of the state owned enterprise reform issues will set a precedent for the further reform of Chinese accounting.
Author : International Monetary Fund. Monetary and Capital Markets Department
Publisher : International Monetary Fund
ISBN 13 : 1498358128
Total Pages : 107 pages
Book Rating : 4.4/5 (983 download)
Download or read book People’s Republic of China–Hong Kong Special Administrative Region written by International Monetary Fund. Monetary and Capital Markets Department and published by International Monetary Fund. This book was released on 2014-07-16 with total page 107 pages. Available in PDF, EPUB and Kindle. Book excerpt: This Insurance Core Principles Detailed Assessment Report was prepared in the context of the Financial Sector Assessment Program for the People’s Republic of China–Hong Kong Special Administrative Region (HKSAR). The report describes that the insurance penetration and density in HKSAR is among the top 10 in the world. Foreign-owned insurers are dominant in the HKSAR insurance sector, and account for about 72 percent of total assets as at end-2012. The long-term insurance industry is highly concentrated, while the market share of general insurance industry is more evenly distributed. All except one of the top-10 insurance groups are all foreign owned, with much larger consolidated operations compared to their operations in HKSAR. The Insurance Authority is responsible for regulating and supervising the insurance industry of the HKSAR. It is supported by the Office of the Commissioner of Insurance, a government department in the HKSAR. A self-regulatory system is used to supervise the conduct of business of intermediaries.
Author : John Brondolo
Publisher : International Monetary Fund
ISBN 13 : 1475523610
Total Pages : 67 pages
Book Rating : 4.4/5 (755 download)
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 67 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.
Author : Yongqian Xu
Publisher : Routledge
ISBN 13 : 1317167147
Total Pages : 372 pages
Book Rating : 4.3/5 (171 download)
Download or read book China's New Enterprise Bankruptcy Law written by Yongqian Xu and published by Routledge. This book was released on 2016-05-23 with total page 372 pages. Available in PDF, EPUB and Kindle. Book excerpt: China has recently entered a significant stage in its economic transition with the introduction of a new and seemingly sophisticated bankruptcy law drawing inspiration from mature insolvency systems. However, this new law is likely to face significant challenges within its implementation due to weaknesses in the countries legal and social infrastructure. China's New Enterprise Bankruptcy Law clearly presents the structure of China’s reformed legal bankruptcy system by introducing the framework and analyzing typical cases which have been or are being heard since the new bankruptcy law was operational. Written by Chinese experts with a professional interest and specialist knowledge of insolvency law, this volume serves as an indispensable guide for academics and researchers in the area, as well as practitioners and professionals involved with Chinese business law.
