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The Investor's Guide to the Chinese Tax System: Navigating Safely Through Unfamiliar Waters

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Print Book :1 volume, softbound, updated annually
2017 Edition
ISBN: 9781522140146
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2017 Edition
ISBN: 9781522140153
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2017 Edition
ISBN: 9781522140153
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$428.00
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The publication's purpose is to focus and discuss Chinese taxation from the perspective of daily business operations of a market participant, including a company, a partnership, and an individual business. The targeted users are business managers of multinational corporations, in-house counsels with legal departments of multinational corporations, tax professionals, associates and partners of law firms or accounting firms, and business lawyers at law firms.

This treatise systematically explains Chinese partnership taxation and the tax implications for a complete life cycle of a Chinese company, including a foreign-invested company and Chinese corporate reorganization. It not only includes discussion of the current tax rules but also incorporates tax structuring strategies in the analysis of tax implications for market participants. Accordingly, this treatise knits rules and tax planning strategies and solutions into the daily business operations of a market participant, including a company, a partnership (a general partnership and a limited partnership), and an individual investor.

Its 19 chapters cover reporting requirements; the potential anti-avoidance regime in cross-border equity transactions; tax structuring strategies and solutions; general tax rules; and specific tax rules for foreign-service providers, foreign lessors, foreign licensors, and foreign lenders, and much more. This treatise also includes an Appendix providing a comparison of the Chinese income tax rates under applicable tax treaties on China-sourced income of foreign investors.

This is the only guide with the most thorough coverage and practical guidance available regarding the Chinese tax system. It covers all vital areas including concerns of multinational enterprises headquartered inside and outside mainland China, equity and asset acquisitions, corporate reorganizations, Chinese indirect tax, and tax collection and tax returns. It is replete with examples, practice tips, notes, and case studies to help clarify concepts.

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Table of Contents

Table of Contents

CHAPTER 1: Chinese Tax System

CHAPTER 2: Sources of Chinese Tax Law

CHAPTER 3: Concerns of Multinational Enterprises Headquartered Outside Mainland China

CHAPTER 4: Concerns of Multinational Enterprises Headquartered Inside Mainland China

CHAPTER 5 : Concerns of Foreign Individuals in Mainland China

CHAPTER 6 : Corporate Tax Regime I

CHAPTER 7: Corporate Tax Regime II

CHAPTER 8: Enterprise Preferential Tax Treatment

CHAPTER 9 : Corporate Formation, Distribution and Liquidation

CHAPTER 10: Non-Resident Enterprise Taxpayer

CHAPTER 11: Foreign Investors With Chinese Activities

CHAPTER 12 : Equity and Asset Acquisitions

CHAPTER 13: Corporate Reorganizations

CHAPTER 14: Capital Market

CHAPTER 15 : Individual Tax Regime

CHAPTER 16: Partnership Taxation

CHAPTER 17: Tax Treaty

CHAPTER 18: Chinese Indirect Tax

CHAPTER 19 : Tax Collection and Tax Returns

APPENDIX: Comparison of Chinese Income Tax Rates Under Applicable Tax Treaties on China-Sourced Income of Foreign Investors

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