Amazon cover image
Image from Amazon.com

China tax guide / Michael J. Moser, Winston K. Zee.

By: Contributor(s): Publication details: Hong Kong ; New York : Oxford University Press, 1993.Edition: 2nd edDescription: xi, 316 p. : forms ; 26 cmISBN:
  • 0195857240
  • 9780195857245
Subject(s): Additional physical formats: Online version:: China tax guide.DDC classification:
  • 343.5106/8 345.10368 20
LOC classification:
  • KNQ3614 .M67 1993
Summary: In 1991, the People's Republic of China substantially revamped its tax regime applicable to foreign companies and foreign investment enterprises. This new edition of the China Tax Guide has been fully updated to take account of the changes. It once again offers a concise, yet comprehensive, introductory guide to China's increasingly complex tax system as it affects foreign businesses and individuals. The book explains the new Unified Tax structure for equity joint ventures, co-operative joint ventures, wholly foreign-owned enterprises, and foreign companies operating in China. Other major areas covered include taxation in special investment areas, including the Pudong New Area, the Special Economic Zones, and the High-tech Zones; Individual Income Tax; customs duties and related taxes; Stamp Tax; and Consolidated Tax and related taxes. The book's English translations of key tax laws, samples of taxation forms, and comparative chart of China's bilateral tax treaties will be especially valuable to professionals and business people.
Tags from this library: No tags from this library for this title. Log in to add tags.
Star ratings
    Average rating: 0.0 (0 votes)

Includes bibliographical references and index.

In 1991, the People's Republic of China substantially revamped its tax regime applicable to foreign companies and foreign investment enterprises. This new edition of the China Tax Guide has been fully updated to take account of the changes. It once again offers a concise, yet comprehensive, introductory guide to China's increasingly complex tax system as it affects foreign businesses and individuals. The book explains the new Unified Tax structure for equity joint ventures, co-operative joint ventures, wholly foreign-owned enterprises, and foreign companies operating in China. Other major areas covered include taxation in special investment areas, including the Pudong New Area, the Special Economic Zones, and the High-tech Zones; Individual Income Tax; customs duties and related taxes; Stamp Tax; and Consolidated Tax and related taxes. The book's English translations of key tax laws, samples of taxation forms, and comparative chart of China's bilateral tax treaties will be especially valuable to professionals and business people.

There are no comments on this title.

to post a comment.