China tax guide
著者
書誌事項
China tax guide
Oxford University Press, 1993
2nd ed
大学図書館所蔵 全5件
注記
Includes bibliographical references and index
内容説明・目次
内容説明
In 1991, the People's Republic of China substantially revamped its tax regime applicable to foreign companies and foreign investment enterprises. This new edition of the China Tax Guide has been fully updated to take account of the changes. It once again offers a concise, yet comprehensive, introductory guide to China's increasingly complex tax system as it affects foreign businesses and individuals. The book explains the new Unified Tax structure for equity joint ventures, co-operative joint ventures, wholly foreign-owned enterprises, and foreign companies operating in China. Other major areas covered include: Taxation in special investment areas, including the Pudong New Area, the Special Economic Zones, and the High-tech Zones; Individual Income Tax; Customs duties and related taxes; Stamp Tax; Consolidated Tax and related taxes. The book's English translations of key tax laws, samples of taxation forms, and comparative chart of China's bilateral tax treaties will be especially valuable to professionals and business people.
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