China tax guide
Author(s)
Bibliographic Information
China tax guide
Oxford University Press, 1987
Available at / 20 libraries
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Library, Institute of Developing Economies, Japan External Trade Organization遡
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Note
Includes index
Description and Table of Contents
Description
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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