China Tax and Customs Law Guide Online

1. Chapter 1 CHINA TAX IN BRIEF
• Editorial information
• INTRODUCTION TO CHINA
• LEGAL SYSTEM
• CHINA TAX IN BRIEF
• USEFUL ADDRESSES
• RELATED PUBLICATIONS
2. Chapter 2 INDIVIDUAL INCOME TAX
• 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
3. Chapter 3 ENTERPRISE INCOME TAX
• 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
4. Chapter 4 VALUE-ADDED TAX
• 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
5. Chapter 5 CONSUMPTION TAX
• 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
6. Chapter 6 TAX INCENTIVES • SPECIAL ZONES
• 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
7. Chapter 7 TAX TREATIES
• 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
8. Chapter 8 TAX PLANNING
• LAWS, RULES AND CIRCULARS
• TAX PLANNING FOR INDIVIDUALS
• TAX LIABILITY
• REMUNERATION PACKAGE
• TIMING OF RECEIPT
• DUAL EMPLOYMENT ARRANGEMENTS
• TAX PLANNING FOR ENTERPRISES
• MANUFACTURING
• SERVICING
9. Chapter 9 OTHER TAXES
• 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
10. Chapter 10 CUSTOMS • IMPORTS • EXPORTS
• 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

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.