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Doing Business in China: A Quick Tax Guide

Name: Doing Business in China: A Quick Tax Guide
Brand: CCH New Zealand
SKU: 9781775472247
Price: 582.00 HKD
Availability: InStock
Author: Crown Horwath
ISBN: 9781775472247

By Crown Horwath

CCH New Zealand October 2016

Specifications

ISBN-13: 9781775472247
Publisher: CCH New Zealand
Publication: October 2016
Format: Paperback , 138 pages
Jurisdiction: China ? Countri(es) for reference only

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

About the Author

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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