China Master Tax Guide

China Master Tax Guide pdf epub mobi txt 電子書 下載2025

出版者:Cch Inc
作者:Cch Asia Tax Law Editors (EDT)
出品人:
頁數:600
译者:
出版時間:
價格:159
裝幀:Pap
isbn號碼:9789814197380
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The 2006/2007 China Master Tax Guide is an indispensable guide to companies that have business dealings in China. It offers an overview of the current China tax system and up-to-date concepts governing taxation of companies, businesses and individuals in China. The Guide explores the full spectrum of taxation issues, including procedure matters such as assessment and payment. It examines legislation, case law and tax bureau interpretations and circulars. Contents include: -Legal and administrative framework of China tax -Introduction to China laws -At-a-glance tax rates, tables and flowcharts -Individual and enterprise income tax -Foreign enterprise income tax -Liability to tax -Assessment period, tax year -Tax rates and computations -Taxable income and exemptions -Deductions -Depreciation of fixed assets -Withholding tax -Investigations, disputes and penalties -Double tax relief -Value-added tax -Transaction and property related taxes (stamp duty, deed tax, land VAT, urban real estate tax, resource tax)

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