China tax guide
著者
書誌事項
China tax guide
Oxford University Press, 1987
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注記
Includes index
内容説明・目次
内容説明
Since the late 1970s, the People's Republic of China has expended considerable effort developing a tax system for business transactions with foreigners. As a result, the tax aspects of doing business in China have become increasingly complex. This book is the first full introduction to this complicated tax system, as it affects foreign business operations. It presents a simple and concise guide to the most significant rules and regulations up to January 1987. The major areas covered are individual income tax, the consolidated industrial and commercial tax, the joint venture income tax, and the foreign enterprise income tax. The book also provides valuable English translations of the most pertinent taxation laws, copies of taxation forms, and a comparative chart of China's bilateral tax treaties. It is intended for those involved in international law and finance.
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