Taxation China

Tax Planning for Expatriates in China, 5th Edition

By Deloitte Touche Tohmatsu
CCH Hong Kong November 2012

Specifications

ISBN-13
9789881552457
Publisher
CCH Hong Kong
Publication
November 2012
Format
Hardback , 715 pages
Jurisdiction
China ? Countri(es) for reference only

Details

The increasing numbers of expatriates in China, relatively high marginal tax rates, increasing corporate governance and closer scrutiny by the tax authorities are factors leading to greater demand for tax planning for expatriates.

Since the 2010 edition, the Chinese authorities have issued further circulars clarifying tax issues in practice, essential information for a wide range of tax planning opportunities.

This comprehensive and fully updated guide, designed for multinational companies and foreign investment enterprises, provides practical information on the complicated tax planning and compliance issues for expatriates in China. It comes complete with illustrative examples with useful summary tables and forms for easy reference.

This 5th edition is a detailed guide to tax planning for expatriates working in China. Written in an easy-to-understand format, the book gives readers an overview of the issues involved in this area, and the recommended strategies for tackling such issues.

Features:

  • Legislation (bilingual)
  • Commentary
  • Illustrative worked examples 
  • Summary tables

 

Table of Contents

1 Overview
2 Liability to Tax
3 Taxable Income and Deductions
4 Exemptions and Reductions
5 Tax Calculation
6 Tax Registration, Account Books and Vouchers
7 Tax Returns and Payment of Tax
8 Investigations, Disputes and Penalties
9 Tax Treaties
10 General Application of Treaties
11 Taxation of Individuals
12 Dividends, Interest and Royalties
13 Elimination of Double Taxation
14 Tax Planning Overview
15 Planning with Illustrative Examples
16 Updated Regulations/Circulars/Forms including Legislation (English and Chinese)

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