China Tax Guide

Front Cover
Oxford University Press, 1993 - Business & Economics - 316 pages
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. The book's English translations of key tax laws, samples of taxation forms, and comparative chart of China's bilateral tax treaties will be especially valuable to professionals and business people.

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Forms of Doing Business in China
The Individual Income

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About the author (1993)

Michael J. Moser is a partner of O Melveny & Myers and co-heads the fi rm s China practice in Beijing, Shanghai and Hong Kong. Mr Moser is Chairman of the Hong Kong International Arbitration Centre, Co-Chair of the China, Arbitration Forum and Vice President of the Asia Pacifi c Regional Arbitration Group. He is a member of the Panel of Arbitrators of CIETAC, the SIAC, the AAA and other leading institutions. He is a Chartered Arbitrator, a Fellow of the Chartered Institute of Arbitrators in London, and Professor of Arbitration Law at the City University of Hong Kong. Mr Moser has worked in China since 1980 and has acted as arbitrator or council in more than 150 international arbitration cases.

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