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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...

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Detalles Bibliográficos
Clasificación:Libro Electrónico
Autor principal: Cao, Fuli
Formato: Electrónico eBook
Idioma:Inglés
Chino
Publicado: Oxford ; New York : Oxford University Press, ©2011.
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.