Coverart for item
The Resource Corporate income tax law and practice in the People's Republic of China, Fuli Cao, (electronic resource)

Corporate income tax law and practice in the People's Republic of China, Fuli Cao, (electronic resource)

Label
Corporate income tax law and practice in the People's Republic of China
Title
Corporate income tax law and practice in the People's Republic of China
Statement of responsibility
Fuli Cao
Creator
Subject
Language
  • eng
  • chi
  • eng
Summary
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
http://library.link/vocab/creatorName
Cao, Fuli
Dewey number
343.5105/267
Illustrations
illustrations
Index
index present
Literary form
non fiction
Nature of contents
  • dictionaries
  • bibliography
http://library.link/vocab/subjectName
  • Business enterprises
  • Corporations
  • Income tax
  • Taxation
  • China
Label
Corporate income tax law and practice in the People's Republic of China, Fuli Cao, (electronic resource)
Instantiates
Publication
Antecedent source
unknown
Bibliography note
Includes bibliographical references and index
Color
multicolored
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
Control code
ocn760884509
Dimensions
unknown
Extent
1 online resource (xiv, 512 pages)
File format
unknown
Form of item
online
Isbn
9781283299848
Level of compression
unknown
Note
eBooks on EBSCOhost
Other control number
9786613299840
Other physical details
illustrations
Quality assurance targets
not applicable
Reformatting quality
unknown
Sound
unknown sound
Specific material designation
remote
System control number
(OCoLC)760884509
Label
Corporate income tax law and practice in the People's Republic of China, Fuli Cao, (electronic resource)
Publication
Antecedent source
unknown
Bibliography note
Includes bibliographical references and index
Color
multicolored
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
Control code
ocn760884509
Dimensions
unknown
Extent
1 online resource (xiv, 512 pages)
File format
unknown
Form of item
online
Isbn
9781283299848
Level of compression
unknown
Note
eBooks on EBSCOhost
Other control number
9786613299840
Other physical details
illustrations
Quality assurance targets
not applicable
Reformatting quality
unknown
Sound
unknown sound
Specific material designation
remote
System control number
(OCoLC)760884509

Library Locations

    • InternetBorrow it
      Albany, Auckland, 0632, NZ
Processing Feedback ...