Corporate and Individual Taxation in the People's Republic of China: A Specially Commissioned ReportUpdated edition of report on the income tax regime in China applicable to foreign investors with reference to sales tax and import duties. The law is stated as of September 1986. |
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Corporate and Individual Taxation in the People's Republic of China: A ... Timothy A. Gelatt,Ta-kuang Chang No preview available - 1989 |
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30 days apply approval Chinese enterprises Chinese entity Chinese sources Chinese tax compensation trade consolidated tax contract cooperative venture corporate income tax customs duties dividends duties and consolidated duties and tax duty rates enterprise income tax equity joint ventures establishment in China expenses foreign banks foreign company foreign enterprise income foreign enterprise tax foreign trade fourteen coastal cities Guangzhou EDZ Hong Kong Import and export import duties individual income tax industrial integrated circuits interbank rate investors joint venture income loan Macao machinery and equipment matters and enforcement normal office in China Old City Districts Overseas Chinese paid Processing and assembly projects reinvested renminbi representative offices SEZS Shantou Shekou Shenzhen Special Economic Zones surtax tax authorities tax incentives tax rates tax treaties taxation taxes and duties taxpayer technology transfer transactions turnover tax venture income tax visa wholly foreign-owned ventures withholding tax Xiamen yuan but less