Corporate Income Tax Law and Practice in the Peoples Republic of China

Paperback | April 27, 2011

byFuli Cao

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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 todomestic 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 informationfor 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 anefficient 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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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 todomestic enterprises, foreign enterprises and ...

Fuli Cao of Jones Day, Beijing, China is involved with the tax and business aspects of international transactions between China and other countries including inbound and outbound China investments, mergers and acquisitions, reorganizations and restructuring, private equity, structured financings, and tax dispute resolution. Mr. Cao is ...
Format:PaperbackDimensions:592 pages, 9.25 × 6.12 × 0.68 inPublished:April 27, 2011Publisher:Oxford University PressLanguage:English

The following ISBNs are associated with this title:

ISBN - 10:0195393392

ISBN - 13:9780195393392

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Table of Contents

1. Introduction2. Taxpayers3. Tax Base and Rate4. Income5. Deductions6. Depreciation and amortization7. Mergers and Acquisitions8. Tax Incentives9. Income from Foreign Countries and Regions10. Income Tax Treaties11. Transfer Pricing12. Withholding of Tax at Source13. Liquidation14. Tax Filings and Payments15. Tax Audit and AppealAppendixCorporate Income Tax Law of the People's Republic of China (unofficial English translation)Corporate Income Tax Law of the People's Republic of China (Chinese version)The Implementation Rules for the Corporate Income Tax Law of the People's Republic of China (unofficial English translation)The Implementation Rules for the Corporate Income Tax Law of the People's Republic of China (Chinese version)Index