The China Tax Guide [Paperback]

This guide is a practical overview for the international businessman to understand the rules, regulations and management issues regarding taxes in China. It is written very much from practical experience. We will help you to understand the implications of what can initially appear be a complicated and contradictory subject. This book tells you the basics of what you need to know, and point you at the structures you should use to enable your China business to be both in compliance and as tax efficient as possible.

This guide is a practical overview for the international businessman to understand the rules, regulations and management issues regarding taxes in China. It is written very much from practical experience and contains a wealth of insider knowledge.

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.- Chinas Double Tax Treaties.- Regulations Concerning China-Hong Kong Cross Border Treatments.

From the reviews of the fifth edition:

The China Tax Guide starts with an introduction to Chinese tax principles that have to be considered before the investment will be done. It explains the principles regarding the compliance framework in China as well. & The China Tax Guide adresses to foreign investors, which will enter in the Chinese market. The booklet gives a felicitous overview about the relevant tax issues foreign investors are faced with. (Steuern-buecher, September, 2012)

Dezan Shira & Associates is a specialist foreign direct investment practicel4