China Tax Guide

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Oxford University Press (China) Limited, 1993 - Business & Economics - 316 pages
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In 1991, the People's Republic of China substantially revamped its tax regime applicable to foreign companies and foreign investment enterprises. This new edition of the China Tax Guide has been fully updated to take account of the changes. It once again offers a concise, yet comprehensive, introductory guide to China's increasingly complex tax system as it affects foreign businesses and individuals. The book explains the new Unified Tax structure for equity joint ventures, co-operative joint ventures, wholly foreign-owned enterprises, and foreign companies operating in China. Other major areas covered include taxation in special investment areas, including the Pudong New Area, the Special Economic Zones, and the High-tech Zones; Individual Income Tax; customs duties and related taxes; Stamp Tax; and Consolidated Tax and related taxes.

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Forms of Doing Business in China
3 The Individual Income

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