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Corporate Income Tax Law and Practice in the People's Republic of China

Corporate Income Tax Law and Practice in the People's Republic of China

  • Author:
  • Publisher: Oxford University Press USA
  • ISBN: 9780195393392
  • Published In: April 2011
  • Format: Paperback , 526 pages
  • Jurisdiction: China ? Disclaimer:
    Countri(es) stated herein are used as reference only

List Price: HKD 2,400.00

HKD 2,328.00 Save HKD 72.00 (3%)

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    • Provides full, comprehensive coverage of China's corporate income tax law
    • Summarizes the various interpretation circulars issued by the Ministry of Finance and the State Administration of Taxation along with relevant sections of the law
    • Maps sections of tax law, regulations, and circulars into the applicable areas of business transactions and operations
    • Detailed citation of tax circulars allow readers to find the authorities at their original sources
    • Tables summarizing the tax treaties help readers to comprehend the tax rules and their application as well as to provide an efficient means for comparative analysis
    • Comments on various tax rules and offers a view of possible tax treatments in areas that have not been addressed or clearly addressed by the law, regulations and other authorities
    • Diagrams and examples illustrate the application of complex tax rules

    Corporate Income Tax Law and Practice in the People's Republic of China provides a comprehensive analysis of China's corporate income tax law. A new corporate income tax law came into effect on January 1, 2008. The new law unified the two corporate income tax systems that were applicable to domestic enterprises, foreign enterprises and foreign invested enterprises, respectively. A large portion of this book summarizes the new tax law, the implementation rules of the law, and the interpretation circulars issued by the Chinese tax authorities. 

    The mapping of sections of tax law, regulations, and circulars into the applicable areas of business transactions and operations is helpful to lawyers, accountants, and other professionals. Detailed citations allow readers to find the authorities at their original sources. Also included is some introductory and historical information for those who seek a general knowledge of China tax law. 

    One chapter is devoted to addressing major areas of tax treaties and agreements between China and other countries or regions. Tables summarizing the treaties with regards to permanent establishment, dividends, interest, royalties, and capital gains provide readers with a quick reference and an efficient means for comparative analysis. The issues of administration and enforcement of specific tax rules are discussed in various chapters. Separate chapters cover tax compliance and tax audit and appeals.

    In addition, the book comments on various tax rules and offers a view of possible tax treatments in areas that have not been addressed or clearly addressed by the law, regulations and other authorities.

    Readership: Tax professionals (tax lawyers, tax accountants, tax specialists within corporations); business people and non-tax professionals; scholars and students

  • Fuli Cao, Attorney, Jones Day, Beijing, China

    Fuli Cao of Jones Day, Beijing, China is involved with the tax and business aspects of international transactions between China and other countries including inbound and outbound China investments, mergers and acquisitions, reorganizations and restructuring, private equity, structured financings, and tax dispute resolution. Mr. Cao is a China chapter contributor to Tax Law Client Strategies in Asia and New Zealand and BNA Tax Management Portfolio Corporate Bankruptcy and a contributor to several other legal and tax publications. He is a speaker on China tax at various forums.

  • "Fuli Cao, with his extensive international tax knowledge, witnessed the fast development of China and its tax systems. His book shares his wisdom by providing a clear interpretation and presentation of the ambiguous Chinese tax regulations." 
    --Yang Xue Lian (Forest) 
    Vice President, Siemens Ltd., China and Tax Director of Northeast Asia 

    "Leading China tax expert, Fuli Cao, has prepared a comprehensive, accessible guide to the taxation of corporations in China. He integrates administrative pronouncements and tax treaties with China's new Enterprise Income Tax law to create an indispensable handbook for anyone involved in China taxes." 
    --Professor Paul Gillis, Guanghua School of Management, Peking University 

    "This book will undoubtedly serve as a valuable first resource for tax practitioners grappling with the complexities of the PRC's income tax system." 
    --Lewis J. Greenwald, Boston, Massachusetts

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