Author : Yang Hong
Publisher :
Page : 404 pages
File Size : 47,28 MB
Release : 2013
Category : Fiscal policy
ISBN :
This excellent introductory book, tailor-made for executives, practitioners and professionals who want to understand the tax system of China aims to provide a comprehensive explanation and analysis covering the latest changes in China's tax system.
Author : Michael J. Moser
Publisher :
Page : 436 pages
File Size : 36,94 MB
Release : 1999
Category : Business & Economics
ISBN :
Since 1991, when the People's Republic of China substantially revamped its tax regime applicable to foreign companies and foreign investment enterprises, China's tax laws have been growing in complexity every year. This new, expanded edition of the China Tax Guide has been fully updated to take account of what is now a unified tax structure for equity joint ventures.
Author : Wei Cui
Publisher : Cambridge University Press
Page : 303 pages
File Size : 36,95 MB
Release : 2022-03-31
Category : Business & Economics
ISBN : 1108491421
First systematic study of Chinese taxation, applying novel legal and economic analyses - an essential reference on the subject.
Author : Chris Devonshire-Ellis
Publisher : Springer Science & Business Media
Page : 68 pages
File Size : 17,59 MB
Release : 2011-04-27
Category : Business & Economics
ISBN : 3642149162
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.
Author : Li-hêng TS'AO
Publisher :
Page : pages
File Size : 28,2 MB
Release : 1936
Category :
ISBN :
Author : Lorenzo Riccardi
Publisher : Springer
Page : 305 pages
File Size : 15,44 MB
Release : 2018-03-19
Category : Law
ISBN : 9811085617
This user-friendly book aims to summarize the principal topics of Chinese Taxation and offers readers a general overview of the Chinese Taxation and informative updates on tax changes. The book provides a variety of facts, figures, graphs and data in an easy-to read table format. Firstly, the book proposes an introduction to taxation and to the Chinese tax system, secondly, it focuses on direct taxes, indirect taxes and other taxes and, in the end, it covers international taxation. Moreover, the book offers a quick overview of the Chinese M&A taxation and of the Chinese Free Trade Zones.
Author : Han Liang Huang
Publisher :
Page : 180 pages
File Size : 11,81 MB
Release : 2008-06
Category :
ISBN : 9781436628600
This scarce antiquarian book is a facsimile reprint of the original. Due to its age, it may contain imperfections such as marks, notations, marginalia and flawed pages. Because we believe this work is culturally important, we have made it available as part of our commitment for protecting, preserving, and promoting the world's literature in affordable, high quality, modern editions that are true to the original work.
Author : Shao-Kwan Chen
Publisher :
Page : 144 pages
File Size : 21,7 MB
Release : 1914
Category : China
ISBN :
Author : Yongqin Guo
Publisher : BRILL
Page : 256 pages
File Size : 27,30 MB
Release : 2022-07-18
Category : Business & Economics
ISBN : 9004512942
In this volume Guo Yongqin provides an overview of land and labor taxes in Imperial Qing China (1644-1912). The previously unpublished fiscal sources and detailed introduction will be a valuable for resource on how the standardized tax system performed and affected the Qing regime.
Author : International Monetary Fund. Fiscal Affairs Dept.
Publisher : International Monetary Fund
Page : 47 pages
File Size : 19,89 MB
Release : 2018-03-28
Category : Business & Economics
ISBN : 1484349229
This Technical Assistance report presents an international perspective on the employment impact of tax policy, and develops recommendations considering the background in the People’s Republic of China. This report discusses the impact of tax policy including social security contributions on employment in China that covers both the taxation of employed labor and small- and medium-sized enterprises. The findings draw on economic theory, international experiences, as well as discussions with Chinese authorities during a workshop in Yangzhou and meetings in Beijing. The personal income tax on wages is low, but the tax wedge, which includes social security contributions, is high and follows an unsteady pattern, rising, falling, and again rising. The taxation of labor differs strongly by type and location of employment. The schedular system of the personal income tax means that labor taxes differ depending on the category into which income falls. Small businesses are offered some simplifications but are likely to still face disproportionally greater compliance costs.
