Read Books Online and Download eBooks, EPub, PDF, Mobi, Kindle, Text Full Free.
Download Tax Aspects Of Doing Business With The Peoples Republic Of China full books in PDF, epub, and Kindle. Read online Tax Aspects Of Doing Business With The Peoples Republic Of China ebook anywhere anytime directly on your device. Fast Download speed and no annoying ads. We cannot guarantee that every ebooks is available!
Author :
Publisher :
ISBN 13 :
Total Pages : 55 pages
Book Rating : 4.:/5 (95 download)
Download or read book Tax Aspects of Doing Business with the People's Republic of China written by and published by . This book was released on 1986 with total page 55 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Timothy Gelatt
Publisher :
ISBN 13 :
Total Pages : 84 pages
Book Rating : 4.:/5 (13 download)
Download or read book Tax Aspects of Doing Business with the People's Republic of China written by Timothy Gelatt and published by . This book was released on 2017 with total page 84 pages. Available in PDF, EPUB and Kindle. Book excerpt: Before 1979, the People's Republic of China did not have a logical system of taxing foreign business. That summer, a few selected American tax professors met with Chinese tax officials to explain the complexities of source rules, foreign tax credits, and tax treaties. That gave Chinese officials a detailed knowledge of intricate tax issues, and they have used this knowledge to develop China's new tax system. Since 1979, China's tax structure has conformed to generally accepted international structures with the adoption of three important taxes affecting foreign business activity. At first, China's statutes and regulations did not clearly explain the tax consequences of common business transactions as a result of differences in statutory interpretation by Western-trained lawyers. Recently, Chinese guidance has become more lucid, which makes tax planning more feasible. Going forward, foreign businesses should avoid zeroing out their Chinese income tax (which should be creditable against their home country income tax) in order to build goodwill by contributing to the Chinese government. The goodwill gained from paying taxes to China will provide potential future business opportunities in the country.This article presents a general overview of the Chinese tax structure for foreign businesses. Part II discusses the individual income tax, the industrial and commercial tax, the joint venture income tax, and the foreign enterprise income tax. This section also briefly examines property taxes and taxes on vehicles and shipping income. Part III analyzes the effect of these taxes on business in China. This section reviews the practices of Chinese tax authorities regarding: (1) representative offices and business agents, (2) consignment sales and service centers, (3) compensation trade, (4) cooperative ventures, (5) contracted projects, and (6) equity joint ventures. The article concludes by explaining that while the major aspects of China's foreign business tax structure are in place, tax officials will likely deviate from the mainstream to help China emerge as an intellectual world leader on tax issues.
Author :
Publisher :
ISBN 13 :
Total Pages : 228 pages
Book Rating : 4.:/5 (318 download)
Download or read book Doing Business in the People's Republic of China written by and published by . This book was released on 1993 with total page 228 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author :
Publisher :
ISBN 13 :
Total Pages : 236 pages
Book Rating : 4.3/5 (555 download)
Download or read book Doing Business and Investing in the People's Republic of China written by and published by . This book was released on 1999 with total page 236 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Price Waterhouse (Firm)
Publisher :
ISBN 13 :
Total Pages : 264 pages
Book Rating : 4.3/5 (9 download)
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:
Author : Timothy A. Gelatt
Publisher : Longman Publishing Group
ISBN 13 :
Total Pages : 136 pages
Book Rating : 4.:/5 (318 download)
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.
Author : Michael J. Moser
Publisher :
ISBN 13 :
Total Pages : 436 pages
Book Rating : 4.:/5 (318 download)
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.
Author : Owen Dawes Nee
Publisher :
ISBN 13 : 9781617468360
Total Pages : pages
Book Rating : 4.4/5 (683 download)
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.
Author : Fuli Cao
Publisher : Oxford University Press, USA
ISBN 13 : 0195393392
Total Pages : 527 pages
Book Rating : 4.1/5 (953 download)
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, USA. This book was released on 2011-04-21 with total page 527 pages. Available in PDF, EPUB and Kindle. Book excerpt: In Corporate Income Tax Law and Practice in the People's Republic of China, Fuli Cao provides a comprehensive analysis of China's newly revised tax laws and answers to specific China tax issues.
Author :
Publisher :
ISBN 13 : 9789076078076
Total Pages : pages
Book Rating : 4.0/5 (78 download)
Download or read book Taxation and Investment in the People's Republic of China, Hong Kong and Macau written by and published by . This book was released on 1991 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Fuli Cao
Publisher :
ISBN 13 : 9781633594562
Total Pages : 0 pages
Book Rating : 4.5/5 (945 download)
Download or read book Business Operations in the People's Republic of China written by Fuli Cao and published by . This book was released on 2024 with total page 0 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." -- (Page (iii))
Author : Alex Easson
Publisher : Springer
ISBN 13 :
Total Pages : 268 pages
Book Rating : 4.:/5 (318 download)
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.
Author : Jesse T. H. Chang
Publisher : Oxford University Press, USA
ISBN 13 :
Total Pages : 358 pages
Book Rating : 4.3/5 (91 download)
Download or read book Foreign Trade, Investment and the Law in the People's Republic of China written by Jesse T. H. Chang and published by Oxford University Press, USA. This book was released on 1984 with total page 358 pages. Available in PDF, EPUB and Kindle. Book excerpt: This comprehensive, up-to-date study by practising American lawyers specializing in the field explains and analyses the new legel framework for doing business in China. It is the first study of the new legislation available in English.
Author : John Brondolo
Publisher : International Monetary Fund
ISBN 13 : 1484301110
Total Pages : 67 pages
Book Rating : 4.4/5 (843 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 : International Monetary Fund. Fiscal Affairs Dept.
Publisher : International Monetary Fund
ISBN 13 : 1484349229
Total Pages : 47 pages
Book Rating : 4.4/5 (843 download)
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.
Author : International Monetary Fund. Fiscal Affairs Dept.
Publisher : International Monetary Fund
ISBN 13 : 1484349350
Total Pages : 47 pages
Book Rating : 4.4/5 (843 download)
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.
Author : Yang Hong
Publisher :
ISBN 13 :
Total Pages : 404 pages
Book Rating : 4.:/5 (334 download)
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.
