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Tax Planning for Expatriates in China, 2nd Edition (Chinese Edition)

Tax Planning for Expatriates in China, 2nd Edition (Chinese Edition)

Author: Deloitte Touche Tohmatsu
Publisher: CCH Hong Kong
ISBN: empty-5900
Published In: April 2007
Format: Paperback
Jurisdiction: China ? Disclaimer:
Countri(es) stated herein are used as reference only

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Description
Contents
Author

Details
The increasing number of expatriates in China, relatively high marginal tax rates, increasing corporate governance and closer scrutiny by the tax authorities are converging factors leading to greater demand for tax planning for expatriates. This book will outline the basics of PRC individual income tax regulations, with examples, a wide range of tax planning opportunities that may be applicable to the readers, or to the reader’s foreign employees.

For employees that pay their taxes themselves, there is even greater interest in tax planning. With the current top tax rate for individuals remaining at a relatively high 45%.Individuals income taxes, often paid by the employees of expatriates, are certainly a large portion of the cost of the employing foreigners in China. This has resulted in great interest in legitimate tax planning strategies.

Tax Planning for Expatriates in China provides comprehensive, easy-to-follow and practical information on tax planning for expatriates in China. In the second edition of this highly acclaimed title, rules and pertinent issues for general tax planning, calculation of taxable income, the basis of tax liability, income tax incentives, application of tax treaties and methods to eliminate double taxation for expatriates are closely examined in light of the changes in the regulations on individual income tax since 2003, with useful summary tables and forms included for easy reference. Recommendations and calculations of tax-efficient expatriate compensation packages are also provided, accompanied by illustrative examples. Written by tax experts from Deloitte, this book is an indispensable guide for human resource, tax and finance professionals of multinational corporations and foreign invested enterprises, and individuals assigned to work in China.

Key Benefits
- Detailed and systematic analysis on tax planning by a panel of experts provides reader-friendly and practical reference for practical use.
- Written with illustration examples for easy understanding.
Key Features
- Written in a plain and straightforward manner for easy understanding, the content are well organized and structured clearly
- Well-structured index
- Bilingual legislation attached
Contents Includes:
- Tax liability
- Calculating the length of stay in China
- Flowchart for taxation of expatriate directors and senior managers
- Taxable income and deductions Exemptions and reductions
- Tax calculation
- Tax returns and payment of tax settlement of tax upon departure from China
- Tax treaties
- Dividends, interests and royalties
- Planning with illustrative example
Deloitte Touche Tohmatsu ("DTT") is one of the world's leading professional services organisations , delivering assurance and advisory, tax and consulting services through more than 119,000 people in 140 countries. Over 2,500 professionals in mine Chinese cities serve major PRC enterprises and the world's largest multinational corporations operating in China. DTT and its team are pleased to have been selected by CCH Asia Pte Limited to compile the 2006 edition of Tax Planning for Expatriates in China.

Stephen Green is a DTT International Assignment Services partner with client responsibilities across Eastern China, he has been specialising in the International Assignments field since 1990 and has worked in the UK, the Russian Federtation and Thailandn prior to his current posting in Shanghai.

Gus Kang graduated from Yale University with a BA in History and received his Master degree fro New York University in Accounting. Mr. Kang is a CPA from New York State and a DTT Tax Partner with client responsibilities for Northern China. Fei Fei Li graduated from Shanghai International Studies University with a Diploma Degree and is an Internatioanl Assignment Services manager based in the DTT Shanghai office and has specialised in this field since 1999.

Yun Li graduated from Tianjing Finance & Economy University with a BSc in International taxation, she is a Certified public Accountant and a Certified tax Practitioner in China. She is an International Assignments Services managers based in the DTT Shanghai office and has been a specialist in this field since 2003.

Donna Liu graduated from Beijing Insititute of Technology with a BS and MS degrees in Mathematics. Ms Liu is a DTT Tax Senior Manager specialising in expatriate and individual tax matters.