China Tax Manual

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.

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.

China Master Tax Guide 2005 is created by an expert team from Deloitte Touche Tohmatsu and provides comprehensive and up-to-date information on the concepts governing taxation of companies, businesses, individuals, etc. In China. The Guide examines various taxes imposed in China. The full spectrum of taxation issues is explored, including procedural matters such as assessment and payment. Legislation, Tax Bureau Interpretation and Circulars are also examined. Main contents include the following: An overview of China taxes; turnover taxes; transaction and property-related taxes; withholding tax; tax registration, administration and collection; double tax relief; individual and enterprise income taxes; consumption tax; applicable tax rates, exemptions and preferential tax treatments; disputes and penalties. Other features include worked examples, user-friendly index, legislation finding list, and cross references to legislation. Accountants, lawyers, tax professionals and students will benefit from the comprehensive coverage of the China Master Tax Guide 2005. This title forms part of the Asia Business Law Series. The Asia Business Law Series is published in cooperation with CCH Asia and provides updated and reliable practical guidelines, legislation and case law, In order to help practitioners, policy makers and scholars understand how business is conducted in the rapidly growing Asian market. This book was originally published by CCH Asia as the loose-leaf China Master Guide

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.

Doing Business in China: A Quick Tax Guide provides comprehensive and practical coverage of all the key tax issues for anyone doing business in China, including income tax, VAT, stamp duty and a range of other property and commodity taxes. The Guide succinctly explains tax principles with accompanying legislative references.