Corporate Income Tax Law and Practice in the People's Republic of China - Fuli Cao
eTextbook alternate format product

Instant online reading.
Don't wait for delivery!

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

By: Fuli Cao

Paperback | 17 March 2011

At a Glance

Paperback


RRP $770.00

$454.25

41%OFF

or 4 interest-free payments of $113.56 with

 or 

Aims to ship in 5 to 10 business days

When will this arrive by?
Enter delivery postcode to estimate

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.
Industry Reviews
"Fuli Cao, with his extensive international tax knowledge, witnessed the fast development of China and its tax systems. His book shares his wisdom by providing a clear interpretation and presentation of the ambiguous Chinese tax regulations." --Yang Xue Lian (Forest) Vice President, Siemens Ltd., China and Tax Director of Northeast Asia "Leading China tax expert, Fuli Cao, has prepared a comprehensive, accessible guide to the taxation of corporations in China. He integrates administrative pronouncements and tax treaties with China's new Enterprise Income Tax law to create an indispensable handbook for anyone involved in China taxes." --Professor Paul Gillis, Guanghua School of Management, Peking University "This book will undoubtedly serve as a valuable first resource for tax practitioners grappling with the complexities of the PRC's income tax system." --Lewis J. Greenwald, Boston, Massachusetts

More in Financial Law

Redmond's Corporations and Financial Markets Law : 8th Edition - Emma Armson
Banking Law in Australia : 10th Edition - Alan Tyree

RRP $156.00

$124.75

20%
OFF
Australian Insurance Law : 4th Edition - A First Reference - Greg Pynt
Westport : A Nora Carleton Legal Thriller - James Comey

RRP $42.99

$36.50

15%
OFF
The International Law on Foreign Investment : 5th edition - M.  Sornarajah
Corporate Restructuring Law in Flux - Jennifer Payne

RRP $240.00

$169.90

29%
OFF
Australian Commercial Law - Dilan Thampapillai

RRP $132.95

$108.25

19%
OFF
Australian Finance Law : 7th edition - King & Wood Mallesons

RRP $200.00

$167.50

16%
OFF
The International Law on Foreign Investment : 4th Edition - M. Sornarajah
Corporations & Financial Markets Law : 7th Edition - Paul  Redmond

RRP $161.00

$120.75

25%
OFF
Innovation and Venture Capital Law and Policy - Ann Monotti

RRP $135.00

$112.75

16%
OFF
Auditing and Assurance : 7th Edition - A Case Studies Approach - Nonna Martinov-Bennie