China Tax Guide
This is the first full introduction to the complicated tax system for foreign business operations in the People's Republic of China today. It provides a simple and concise guide to the most significant rules and regulations up to January 1987; covers such areas as individual income tax, industrial and commercial tax, joint venture income tax, and the foreign enterprise income tax; and provides translations of taxation laws, forms, and treaties.
What people are saying - Write a review
We haven't found any reviews in the usual places.
Forms of Doing Business in China
The Individual Income
13 other sections not shown
Other editions - View all
accordance amount of tax application approval basis business operations Cai Shui Zi cent CICT co-operative joint ventures Commercial Tax computed Consolidated Industrial Consolidated Tax customs duties depreciation Detailed Rules dividends Enterprise Income Tax enterprises engaged equipment equity joint ventures establishment in China expenses Finance Document 81 fixed assets Foreign Businesses foreign companies Foreign Enterprise Income foreign party Hong Kong imposed income derived Income Tax Law Individual Income Tax Industrial and Commercial intangible assets interest Joint Venture Income levied Ministry of Finance National People's Congress Offshore Oil Overseas Chinese paid People's Republic profit promulgated purchase reductions and exemptions refund renminbi representative offices Republic of China residence royalties Special Economic Zones subject to tax tax payment tax rate tax reductions Tax Regulations tax residents tax returns tax treaty taxable income Taxation Bureau taxpayer transactions Venture Income Tax visa wages and salaries withholding agents withholding tax Zone Enterprises