This guide book, updated for 2011, is a comprehensive overview of all the taxes foreign investors are likely to encounter when establishing or operating a business in China. It details all applicable taxes, when, where and how much needs to be paid, and contains overviews of China's tax laws and administration. Our guide provides an overview and analysis of all corporate taxes, withholding taxes affecting services to China from overseas, and a detailed examination of expatriate individual income taxes, and other required permits, together with overviews of China’s investment incentives, the reclamation of VAT upon export, transfer pricing, and annual obligations. It is a concise, detailed yet pragmatic illustration of an international investor's tax obligations in China and how to manage and strategically plan for them. (PDF form only)
Author: asiabriefingmedia
ISBN: 978-988-18370
Publication Date: 2011-04-01
Pages: 65
• Tax Planning
• China's Tax Law and Administration
• Corporate Income Tax, Value-added Tax, Withholding Tax and Business Tax
• Representative Office Tax Treatments
• Export Tax Rebates
• Consumption Tax Rates
• Expatriate Individual Income Tax and Permitted Benefit Allowances
• Statutory Audit Obligations for Foreign Enterprises
• General Accounting Treatments on Significant Audit Areas
• Annual Audit Issues Commonly Queried Upon Inspection
• Related Party Transaction Documentation Requirements
• China’s Double Tax Treaties
• Regulations Concerning China-Hong Kong Cross Border Treatment
Yuan Hui
Phone: 86-10-84883603
Fax: 86-10-84883600
Email: yuanhui@chinadaily.com.cn