Corporate 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 January 1, 2008. The new law unified the two corporate income tax systems that were applicable t...
Gespeichert in:
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| Format: | Elektronisch E-Book |
| Sprache: | English Chinese |
| Veröffentlicht: |
Oxford ; New York :
Oxford University Press,
©2011.
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| Schlagworte: | |
| Online-Zugang: | Volltext |
| Zusammenfassung: | 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. |
| Beschreibung: | 1 online resource (xiv, 512 pages) : illustrations |
| Bibliographie: | Includes bibliographical references and index. |
| ISBN: | 9780199750238 0199750238 1283299844 9781283299848 9786613299840 6613299847 |
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| 588 | 0 | |a Print version record. | |
| 520 | |a 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. | ||
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| contents | Introduction -- Taxpayers -- Tax base and rate -- Income -- Deductions -- Depreciation and amortization -- Mergers and acquisitions -- Tax incentives -- Income from foreign countries and regions -- Income tax treaties -- Transfer pricing -- Withholding of tax at source -- Liquidation -- Tax filings and payments -- Tax audit and appeal. |
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| spelling | Cao, Fuli. Corporate income tax law and practice in the People's Republic of China / Fuli Cao. Oxford ; New York : Oxford University Press, ©2011. 1 online resource (xiv, 512 pages) : illustrations text txt rdacontent computer c rdamedia online resource cr rdacarrier Includes bibliographical references and index. Introduction -- Taxpayers -- Tax base and rate -- Income -- Deductions -- Depreciation and amortization -- Mergers and acquisitions -- Tax incentives -- Income from foreign countries and regions -- Income tax treaties -- Transfer pricing -- Withholding of tax at source -- Liquidation -- Tax filings and payments -- Tax audit and appeal. Print version record. 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. English. Business enterprises Taxation Law and legislation China. Corporations Taxation Law and legislation China. Income tax Law and legislation China. Taxation Law and legislation China. LAW Military. bisacsh Business enterprises Taxation Law and legislation fast Corporations Taxation Law and legislation fast Income tax Law and legislation fast Taxation Law and legislation fast China fast https://id.oclc.org/worldcat/entity/E39PBJdCqh8h6hJY7PT6MQW4bd has work: Corporate income tax law and practice in the People's Republic of China (Text) https://id.oclc.org/worldcat/entity/E39PCGr9DBvgCJ3DmJmQkPDXMK https://id.oclc.org/worldcat/ontology/hasWork Print version: Cao, Fuli. Corporate income tax law and practice in the People's Republic of China. Oxford ; New York : Oxford University Press, ©2011 9780195393392 (DLC) 2010046919 (OCoLC)678924705 FWS01 ZDB-4-EBA FWS_PDA_EBA https://search.ebscohost.com/login.aspx?direct=true&scope=site&db=nlebk&AN=405981 Volltext |
| spellingShingle | Cao, Fuli Corporate income tax law and practice in the People's Republic of China / Introduction -- Taxpayers -- Tax base and rate -- Income -- Deductions -- Depreciation and amortization -- Mergers and acquisitions -- Tax incentives -- Income from foreign countries and regions -- Income tax treaties -- Transfer pricing -- Withholding of tax at source -- Liquidation -- Tax filings and payments -- Tax audit and appeal. Business enterprises Taxation Law and legislation China. Corporations Taxation Law and legislation China. Income tax Law and legislation China. Taxation Law and legislation China. LAW Military. bisacsh Business enterprises Taxation Law and legislation fast Corporations Taxation Law and legislation fast Income tax Law and legislation fast Taxation Law and legislation fast |
| title | Corporate income tax law and practice in the People's Republic of China / |
| title_auth | Corporate income tax law and practice in the People's Republic of China / |
| title_exact_search | Corporate income tax law and practice in the People's Republic of China / |
| title_full | Corporate income tax law and practice in the People's Republic of China / Fuli Cao. |
| title_fullStr | Corporate income tax law and practice in the People's Republic of China / Fuli Cao. |
| title_full_unstemmed | Corporate income tax law and practice in the People's Republic of China / Fuli Cao. |
| title_short | Corporate income tax law and practice in the People's Republic of China / |
| title_sort | corporate income tax law and practice in the people s republic of china |
| topic | Business enterprises Taxation Law and legislation China. Corporations Taxation Law and legislation China. Income tax Law and legislation China. Taxation Law and legislation China. LAW Military. bisacsh Business enterprises Taxation Law and legislation fast Corporations Taxation Law and legislation fast Income tax Law and legislation fast Taxation Law and legislation fast |
| topic_facet | Business enterprises Taxation Law and legislation China. Corporations Taxation Law and legislation China. Income tax Law and legislation China. Taxation Law and legislation China. LAW Military. Business enterprises Taxation Law and legislation Corporations Taxation Law and legislation Income tax Law and legislation Taxation Law and legislation China |
| url | https://search.ebscohost.com/login.aspx?direct=true&scope=site&db=nlebk&AN=405981 |
| work_keys_str_mv | AT caofuli corporateincometaxlawandpracticeinthepeoplesrepublicofchina |