China Tax and Customs Law Guide Online (1-year online subscription)

Name: China Tax and Customs Law Guide Online
Brand: Wolters Kluwer (HK) (formerly CCH)
SKU: BCTC
Price: 9193.66 HKD
Availability: InStock
Author: Baker & McKenzie; Wolters Kluwer Tax Editors
ISBN: BCTC

Edited by Baker & McKenzie · Wolters Kluwer Tax Editors

Wolters Kluwer (HK) (formerly CCH)

Specifications

ISBN-13: BCTC
Publisher: Wolters Kluwer (HK) (formerly CCH)
Format: Online
Jurisdiction: China ? Countri(es) for reference only

Details

China Tax and Customs Law Guide, updated by Baker McKenzie's senior financial and taxation experts in China, is an essential guide for doing businesses in China. It is a practical interpretation to the current complicated China’s tax and customs system and provides a clear understanding on how the system has developed to date.

It also offers timely and accurate analysis of the latest laws and regulations of China's finance and taxation as well as administrative circulars and orders, and at the same time, shares practical experience through various case analysis.

China Tax and Customs Law Guide contains direct cross references to China Laws for Foreign Business – Taxation and Customs and various forms for users to download.

China Tax and Customs Law Guide is written by Baker McKenzie's senior financial and taxation experts in China.

It not only offers an in-depth analysis of China's tax and tariff system, but also timely provides accurate interpretation of the latest laws and regulations of China's finance and taxation as well as administrative circulars and orders, and at the same time, shares practical experience through various case analysis.

China Tax and Customs Law Guide also includes the latest tax and customs laws and regulations, and various forms for users to download.

Features:

Comprehensive commentary to familiarize readers with the complicated China tax and customs system
Keeps readers up-to-date with new developments in the China tax and customs system
Monthly China Briefing e-newsletter to keep readers up-to-date with current news and issues in China
The logical structure and separate indexes make browsing quick & easy
Contains divisions each marked distinctively by a colour tab card

Price Includes: One year access to online contents (annual subscription basis)

Get a FREE trial, send request to [email protected]

Chapter 1 CHINA TAX IN BRIEF

Editorial information
INTRODUCTION TO CHINA
LEGAL SYSTEM
CHINA TAX IN BRIEF
USEFUL ADDRESSES
RELATED PUBLICATIONS

Chapter 2 INDIVIDUAL INCOME TAX
Chapter 3 ENTERPRISE INCOME TAX
Chapter 4 VALUE-ADDED TAX
Chapter 5 CONSUMPTION TAX
Chapter 6 TAX INCENTIVES • SPECIAL ZONES
Chapter 7 TAX TREATIES
Chapter 8 TAX PLANNING
Chapter 9 OTHER TAXES
Chapter 10 CUSTOMS • IMPORTS • EXPORTS

LAWS, RULES AND CIRCULARS
OVERVIEW
LIABILITY TO TAX
TAXABLE INCOME AND DEDUCTIONS
EXEMPTIONS AND REDUCTIONS
TAX CALCULATION
TAX REGISTRATION, ACCOUNT BOOKS AND VOUCHERS
TAX RETURNS AND PAYMENT OF TAX
INVESTIGATIONS, DISPUTES AND PENALTIES
RECOVERY OF UNPAID TAX
FORMS

LAWS, RULES AND CIRCULARS
ENTERPRISE INCOME TAX
LIABILITY TO TAX
TAX YEAR
TAX RATES
TAXABLE INCOME
DEDUCTIONS
Tax Offsets
DEPRECIATION OF FIXED ASSETS
WITHHOLDING TAX
TRANSFER PRICING
TAX CREDIT
CORPORATE REORGANISATIONS
TAX REGISTRATION AND ACCOUNTING RECORDS
TAX RETURNS AND PAYMENT OF TAX
INVESTIGATIONS
PENALTIES
DISPUTES
FORMS

LAWS, RULES AND CIRCULARS
VALUE-ADDED TAX OVERVIEW
SCOPE OF TAXATION AND PERSONS LIABLE
VAT TAXPAYERS
TAX RATES
CALCULATION OF VAT ON SALES OF GOODS OR SUPPLIES OF SERVICES
CALCULATION OF VAT PAYABLE BY SMALL-SCALE TAXPAYERS
CALCULATION OF VAT ON IMPORTS
VAT TREATMENT OF DIFFERENT TYPES OF BUSINESS
“VAT EXCLUSIVE” TAX
TAX REFUND/EXEMPTION ON EXPORTS
PAYMENT OF VAT
USE AND ADMINISTRATION OF VAT INVOICES
FORMS AND SAMPLE VAT INVOICE
THE PILOT PROGRAM FOR VAT REFORM

LAWS, RULES AND CIRCULARS
CONSUMPTION TAX OVERVIEW
LIABILITY TO TAX
TIME AT WHICH TAX LIABILITY ARISES
TAX RATES
CALCULATION OF TAX PAYABLE
EXEMPTIONS
TAX RETURNS AND PAYMENTS

LAWS, RULES AND CIRCULARS
TAX INCENTIVES AND SPECIAL ZONES
FORMS OF NEW TAX INCENTIVES
TAX RELIEF BY LOCATION
TAX RELIEF BY TYPE OF BUSINESS
HONG KONG

LAWS, RULES AND CIRCULARS
TAX TREATIES
GENERAL APPLICATION OF TREATIES
TAXATION OF INDIVIDUALS
TAXATION OF ENTERPRISES
DIVIDENDS, INTEREST AND ROYALTIES
ELIMINATION OF DOUBLE TAXATION
China–Hong Kong Double Taxation Arrangement
China–Macao double taxation arrangement
Mauritius–Barbados Tax Treaty
Tax information exchange agreements
Tax Treaties Table
FORMS

LAWS, RULES AND CIRCULARS
TAX PLANNING FOR INDIVIDUALS
TAX LIABILITY
REMUNERATION PACKAGE
TIMING OF RECEIPT
DUAL EMPLOYMENT ARRANGEMENTS
TAX PLANNING FOR ENTERPRISES
MANUFACTURING
SERVICING

LAWS, RULES AND CIRCULARS
STAMP DUTY
DEED TAX
LAND VALUE-ADDED TAX
REAL ESTATE TAX
RESOURCE TAX
VEHICLE AND VESSEL TAX
URBAN LAND USE TAX
FARMLAND OCCUPATION TAX
URBAN MAINTENANCE AND CONSTRUCTION TAX
EDUCATION SURCHARGE

LAWS, RULES AND CIRCULARS
OVERVIEW
CHINESE CUSTOMS ADMINISTRATION
CUSTOMS TARIFF AND CALCULATION
CUSTOMS DECLARATIONS
CUSTOMS SUPERVISION AND CONTROL
IMPORTS AND EXPORTS BY FOREIGN INVESTMENT ENTERPRISES (FIEs)
INBOUND/OUTBOUND TRANSPORTATION
PROCESSING ARRANGEMENTS
BONDED AREAS
IMPORT AND EXPORT LICENCES AND QUOTAS
PLACE OF ORIGIN REGULATIONS
ANTI-DUMPING DUTIES
SHIP TONNAGE TAX
RESTRICTIONS ON PLANT MATERIALS
HAZARDOUS SUBSTANCES

About the Author

Jon Eichelberger.

Jon Eichelberger is seasoned in tax law as well as mergers, acquisitions and other commercial transactions involving China. He is consistently recognized as a leading practitioner in his field by Chambers Asia, Asia Pacific Legal, PLC Which Lawyer? and Asialaw Leading Lawyers Directory. He has authored and co-authored various articles and reports in leading tax publications, including China Tax & Customs Law Guide and BNA’s Tax Planning International Review and Corporate Restructuring. Mr. Eichelberger is also admitted to practice in New York.

Mr. Eichelberger devotes his practice to PRC tax and business law, particularly in relation to mergers, acquisitions and other forms of direct foreign investment and trade. He advises on tax planning for inbound businesses to China, and assists clients on acquisitions, divestitures, reorganizations, joint ventures and technology transfer. Mr. Eichelberger also handles the establishment of distribution, sourcing and services operations.

Brendan Kelly.

Brendan Kelly has over 12 years of tax advisory experience. He is ranked as a leading tax lawyer by top legal directories, including Chambers Asia, PLC Which Lawyer? and Asia Pacific Legal 500. Prior to joining the Firm, Mr. Kelly worked as partner in the Tax and Business Advisory Services Group at the Beijing office of one of China’s biggest accounting firms. His professional affiliations include serving on the editorial board of China Tax Intelligence — one of the premier China tax publications — and in the board of governors for the American Chamber of Commerce in Beijing.

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