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Books > Law > Laws of other jurisdictions & general law > Financial, taxation, commercial, industrial law > Financial law > Taxation law
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Corporate Income Tax Law and Practice in the People's Republic of China (Paperback, New)
Loot Price: R11,299
Discovery Miles 112 990
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Corporate Income Tax Law and Practice in the People's Republic of China (Paperback, New)
Expected to ship within 10 - 15 working days
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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.
General
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