Tax and Accounting

AREA: ASIA

Bound Book

Price 19,500yen (20,475yen included tax)

Pub. September 2011

Membership Benefit: 20% discount applied

An essential guide for all companies that have business dealings in China. It provides an overview of the current China Tax system and covers changes in tax laws. It also explores full spectrum of taxation issues including procedural matters such as assessment and payment, legislation, tax authority interpretation and circulars.

Features & Benefits

• Provides individuals and businesses with the answers to practical tax issues
• Gives an overview of the current China tax system and provides an understanding of how the system has developed to date
• Expertly updated by Deloitte Touche Tohmatsu as the Technical Reviewer

Contents Includes

• Legal and Administration Framework of China Tax
• Introduction to China Taxes
• Individuals and Enterprises Liable to Income Tax
• Taxable Income and Exemptions
• Deductions
• Depreciation of Fixed Assets
• Withholding Tax
• Tax Rates and Computations
• Tax Administration and Collection
• Investigations, Disputes and Penalties
• Double Tax Relief
• Preferential Tax Treatment
• Value-added Tax
• Consumption Tax
• Business Tax
• Transaction and Property-related Taxes