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Corporate And Individual Taxation In The Peoples Republic Of China
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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.
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, 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.
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 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.
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:
Book Synopsis Individual Income Tax Law of the People's Republic of China by :
Download or read book Individual Income Tax Law of the People's Republic of China written by and published by . This book was released on with total page 44 pages. Available in PDF, EPUB and Kindle. Book excerpt:
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.
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 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 1993 with total page 228 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis The Tax Structure of the People's Republic of China by : Richard D. Pomp
Download or read book The Tax Structure of the People's Republic of China written by Richard D. Pomp and published by . This book was released on 2017 with total page 23 pages. Available in PDF, EPUB and Kindle. Book excerpt: In the summer of 1979, a month-long seminar on taxation sponsored by Harvard Law School's International Tax Program took place in the People's Republic of China. Due to limited foreign investment, China was not required to consider the applicability of its domestic tax laws to foreigners. The expected increase in foreign investment after the passage of the 1979 Joint Venture Law will require changes to the existing tax structure. Currently, nine taxes exist in China. While an increase in foreign investment will lead to new taxes, some of the existing taxes may apply to foreigners.This article examines the income tax and the consolidated industrial and commercial tax, which are most relevant to foreigners. Part I examines the industrial and commercial income tax. This section describes this tax's taxpayers and taxable activities, tax base, tax rates, payment and collection procedures, violations and penalties, and implications for foreign businesses. Section II explains the consolidated industrial and commercial tax, and describes various aspects of the tax and its implications for foreign businesses. Part III concludes by speculating that the United States may enter into an OECD-type treaty with China if it adopts a modern corporate income tax similar to the corporate income tax systems of socialist countries in Eastern Europe.
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 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 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.
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 Business Operations in the People's Republic of China by : Fuli Cao
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))
Book Synopsis Law and Regulations of the People's Republic of China by :
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:
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 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.
