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Doing Business in China: A Quick Tax Guide

Doing Business in China: A Quick Tax Guide

  • Author:
  • Publisher: CCH New Zealand
  • ISBN: 9781775472247
  • Published In: October 2016
  • Format: Paperback , 138 pages
  • Jurisdiction: China ? Disclaimer:
    Countri(es) stated herein are used as reference only

List Price: HKD 600.00

HKD 564.00 Save HKD 36.00 (6%)

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  • Description 
  • Contents 
  • Author 
  • Details

    Doing Business in China: A Quick Tax Guide provides comprehensive and practical coverage of all the key tax issues for anyone doing business in China, including income tax, VAT, stamp duty and a range of other property and commodity taxes. 

    The Guide succinctly explains tax principles with accompanying legislative references.

    Topics covered include:

    • a tax system snapshot
    • a general outline of the tax framework explaining the tax rules relating to VAT, deductions, capital gains, losses, dividends, transfer pricing, share repurchases and liquidations
    • commentary on inbound and outbound investment 
    • commentary on incentives and exemptions provided to businesses operating or looking to set up operations in China.

    Doing Business in China: A Quick Tax Guide with its easy-to-read format and concise writing style, is your aid to understanding the application of China’s tax law and practice. In-house advisors and tax professionals will find this handy guide indispensable.

  • General System Outline

    • An overview of China’s tax system
    • Forms of doing business in China
    • Business registration and licensing
    • Extent of tax liability
    • Tax and accounting year
    • Tax rates on income
    • Accumulated earnings income
    • Taxes on capital
    • Local taxes
    • Taxes on capital gains
    • Calculating trading profits
    • Anti-avoidance and revenue protection
    • Trading losses
    • Treatment of inventory / stock-in-trade
    • Depreciation
    • Interest deductibility
    • Alternative financing instruments
    • Dividends received
    • Dividends paid
    • Reduction of capital
    • Repurchase of shares
    • Liquidation
    • Company groups
    • VAT / GST
    • Other Chinese taxes
    • Special Incentives, grants, etc
    • Foreign exchange transactions
    • Intercompany pricing
    • Migration of companies
    • Corporate tax filings, payment & penalties
    • Advance rulings
    • Tax audit
    • Typical corporation tax calculation

     

    Inbound Investment

    • Exchange controls
    • Trading in China
    • Chinese branch
    • Chinese administration or liaison office
    • Other China source income of non-residents
    • China source capital gains of non-residents

     

    Outbound Investment

    • Foreign source income
    • Foreign source losses
    • Foreign branch income
    • Foreign branch losses
    • Foreign source capital gains
    • Controlled foreign companies
    • Other foreign rules
    • Foreign tax credits / double tax relief

     

  • Crowe Horwath International, ranked as the ninth largest global accounting network, consists of more than 200 independent accounting and advisory services firms in close to 130 countries around the world. Crowe Horwath member firms are known for their local knowledge, expertise and experience balanced by an international reputation for the highest quality of service.

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