The China Tax Guide

• Corporate Author: SpringerLink (Online service)
• Other Authors: Devonshire-Ellis, Chris (Editor), Scott, Andy (Editor), Woollard, Sam (Editor)
• Format: Electronic eBook
• Language: English
• Published: Berlin, Heidelberg : Springer Berlin Heidelberg, 2011.
• Series: China Briefing, The Practical Application of China Business
• Subjects: Business.; Tax accounting.; Tax laws.; Globalization.; Markets.; Business and Management.; Emerging Markets/Globalization.; Business Taxation/Tax Law.

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 a...

Table of Contents:

• Tax Planning
• China's Tax Law and Administration
• Corporate Income Tax, Value-added Tax, Withholding Tax and Business Tax
• Representative Office Tax Treatments
• Export Tax Rebates
• Consumption Tax Rates
• Expatriate Individual Income Tax and Permitted Benefit Allowances
• Statutory Audit Obligations for Foreign Enterprises
• General Accounting Treatments on Significant Audit Areas
• Annual Audit Issues Commonly Queried Upon Inspection
• Related Party Transaction Documentation Requirements
• China’s Double Tax Treaties
• Regulations Concerning China-Hong Kong Cross Border Treatments.