Corporate Income Tax Law and Practice in the People's Republic of China PDF ePub eBook

Books Info:

Corporate Income Tax Law and Practice in the People's Republic of China free pdf Corporate Income Tax Law and Practice in the People's Republic of China provides a comprehensive analysis of China's corporate income tax law. A new corporate income tax law came into effect on January 1, 2008. The new law unified the two corporate income tax systems that were applicable to domestic enterprises, foreign enterprises and foreign invested enterprises, respectively. A large portion of this book summarizes the new tax law, the implementation rules of the law, and the interpretation circulars issued by the Chinese tax authorities. The mapping of sections of tax law, regulations, and circulars into the applicable areas of business transactions and operations is helpful to lawyers, accountants, and other professionals. Detailed citations allow readers to find the authorities at their original sources. Also included is some introductory and historical information for those who seek a general knowledge of China tax law. One chapter is devoted to addressing major areas of tax treaties and agreements between China and other countries or regions. Tables summarizing the treaties with regards to permanent establishment, dividends, interest, royalties, and capital gains provide readers with a quick reference and an efficient means for comparative analysis. The issues of administration and enforcement of specific tax rules are discussed in various chapters. Separate chapters cover tax compliance and tax audit and appeals. In addition, the book comments on various tax rules and offers a view of possible tax treatments in areas that have not been addressed or clearly addressed by the law, regulations and other authorities.

About Fuli Cao

Fuli Cao of Jones Day, Beijing, China is involved with the tax and business aspects of international transactions between China and other countries including inbound and outbound China investments, mergers and acquisitions, reorganizations and restructuring, private equity, structured financings, and tax dispute resolution. Mr. Cao is a China chapter contributor to Tax Law Client Strategies in Asia and New Zealand and BNA Tax Management Portfolio Corporate Bankruptcy and a contributor to several other legal and tax publications. He is a speaker on China tax at various forums.

Details Book

Author : Fuli Cao
Publisher : Oxford University Press Inc
Data Published : 01 May 2011
ISBN : 0195393392
EAN : 9780195393392
Format Book : PDF, Epub, DOCx, TXT
Number of Pages : 526 pages
Age + : 15 years
Language : English
Rating :

Reviews Corporate Income Tax Law and Practice in the People's Republic of China



17 Comments Add a comment




Related eBooks Download


  • From Sword to Shield free pdfFrom Sword to Shield

    The U.S. corporate income tax - and in particular the double taxation of corporate income - has long been one of the most criticized and stubbornly persistent aspects of the federal revenue system..


  • Corporate Governance, State-owned Enterprises and Privatisation free pdfCorporate Governance, State-owned Enterprises and Privatisation

    How can the efficiency of state-owned enterprises be improved. What effects do privatisation policies have on corporate governance in privatised enterprises. What role do employees play in corporate governance..


  • Fixed Income Analysis Workbook free pdfFixed Income Analysis Workbook

    Fixed Income Analysis Workbook helps busy professionals better understand and apply the concepts and methodologies essential to fixed income portfolio management. A companion to the Fixed Income Analysis text..


  • The Taxation of Corporate Groups Under Consolidation free pdfThe Taxation of Corporate Groups Under Consolidation

    The rise of corporate groups in the last century dictates a shift in the income tax law: instead of treating each company as a separate taxpayer. the tax consolidation regime is increasingly common..


  • The Taxation of Corporate Groups Under Consolidation free pdfThe Taxation of Corporate Groups Under Consolidation

    The rise of corporate groups in the last century dictates a shift in the income tax law: instead of treating each company as a separate taxpayer. the tax consolidation regime is increasingly common..


  • Corporate Income Tax Law and Practice in the People's Republic of China free pdfCorporate Income Tax Law and Practice in the People's Republic of China

    . Corporate Income Tax Law and Practice in the People's Republic of China provides a comprehensive analysis of China's corporate income tax law. A new corporate income tax law came into effect on Janu