Corporate income tax law and practice in the People's Republic of China /
Corporate Income Tax Law and Practice in the People's Republic of China provides a comprehensive analysis of China's corporate income tax law. A new corporate income tax law came into effect on January 1, 2008. The new law unified the two corporate income tax systems that were applicable t...
Clasificación: | Libro Electrónico |
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Autor principal: | |
Formato: | Electrónico eBook |
Idioma: | Inglés Chino |
Publicado: |
Oxford ; New York :
Oxford University Press,
©2011.
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Temas: | |
Acceso en línea: | Texto completo |
Tabla de Contenidos:
- Introduction
- Taxpayers
- Tax base and rate
- Income
- Deductions
- Depreciation and amortization
- Mergers and acquisitions
- Tax incentives
- Income from foreign countries and regions
- Income tax treaties
- Transfer pricing
- Withholding of tax at source
- Liquidation
- Tax filings and payments
- Tax audit and appeal.