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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Bibliographic Details
Call Number:Libro Electrónico
Main Author: Cao, Fuli
Format: Electronic eBook
Language:Inglés
Chino
Published: Oxford ; New York : Oxford University Press, ©2011.
Subjects:
Business enterprises > Taxation > Law and legislation > China.
Corporations > Taxation > Law and legislation > China.
Income tax > Law and legislation > China.
Taxation > Law and legislation > China.
LAW > Military.
Business enterprises > Taxation > Law and legislation
Corporations > Taxation > Law and legislation
Income tax > Law and legislation
Taxation > Law and legislation
China
Online Access:Texto completo
Table of Contents:
  • 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.

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