China Tax Guide
by Moser, Michael J.; Zee, Winston K.Format: Hardcover
Pub. Date: 1988-03-31
Publisher(s): Oxford University Press
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Summary
This is the first full introduction to the complicated tax system for foreign business operations in the People's Republic of China today. It provides a simple and concise guide to the most significant rules and regulations up to January 1987; covers such areas as individual income tax, industrial and commercial tax, joint venture income tax, and the foreign enterprise income tax; and provides translations of taxation laws, forms, and treaties.
Table of Contents
| Preface | |
| Tables and Figures | |
| Introduction | |
| Forms of Doing Business in China | |
| The Individual Income Tax | |
| The Foreign Enterprise | |
| Domestic Enterprise Income Tax | |
| Turnover Taxes | |
| Land Value Added Tax | |
| Deed Tax | |
| The Real Estate Tax | |
| The Vehicle and Vessel Licence Tax | |
| The Stamp Tax | |
| Customs Duties and Related Taxes | |
| Taxation in China's Special Investment Areas | |
| Tax Treaties | |
| The Arrangement between the Mainland of China and the Hong Kong Special Administrative Region for the Avoidance of Double Taxation | |
| Transactional Applications | |
| List of Appendices | |
| Comparative Chart of Chinese-Foreign Tax Treaties | |
| Specimens of Tax Forms | |
| Selected Legislation | |
| Index | |
| Table of Contents provided by Publisher. All Rights Reserved. |
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