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Invest in China: Tax Law & Practice

Publisher: LexisNexis

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ISBN: 9787508611280
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China’s new Corporate Income Tax (CIT) Law brings farreaching tax law changes that will directly impact U.S. companies in China, as it eliminates many tax incentives while dropping the corporate income tax rate.

Just in time, the new Invest in China: Tax Law and Practice brings you up to speed on CIT and the entire Chinese foreign tax system. It provides a systematic review of current Chinese laws, regulations, rules and relevant authoritative materials issued by the governing bodies, including the National People’s Congress (NPC) and its Standing Committee
  • State Council
  • Ministry of Finance
  • State Administration of Taxation
  • General Administration of Customs
  • Tariff and Classification Committee of the State Council.

    The guide also provides practice-related and procedural guidance, with coverage that includes:
  • The taxpayers
  • Taxable item
  • Tax rates
  • Tax base
  • Computation methods
  • Tax reduction and exemptions
  • Tax period
  • Tax payment places
  • Tax administration
  • Tax organization concerning various types of taxes.

    It is supported by computation examples and graphs referenced to the relevant tax legislation.