Book Description

China can seem complex for market entrants; but now it's easy to be sure-footed. CCH's China Master Tax Guide 2007/08 -- with its unbeatable combination of up-to-date, step-by-step guidance and crystal-clear graphic treatment of procedural detail -- lays out the law of China taxation in clear, non-academic English, making it the fastest, easiest way for practitioners to ensure the speediest progress and the most favorable outcome in China tax matters. The Guide is expertly authored by the professionals at Deloitte Touche Tohmatsu, who use their on-the-ground experience to make the book truly useful for day-to-day work. Highlighting recent changes in the revenue laws, the Guide offers expert guidance through tax legislation and circular references, revised tax rates for existing and newly introduced tax categories, and a list of the double tax treaties which China has ratified with other countries. Accountants and business and tax lawyers will depend on the Guide to find out: * exactly what tax applies to whom under what circumstances; * how to calculate specific tax liabilities; * how unsettled tax issues have been and are currently interpreted; and * when necessary, how to proceed and in what forum. . . . and much more. To support its superb information base and expert guidance, the Guide is: * completely up-to-date, including analysis of the formidable new Enterprise Income Tax Law; * packed with worked examples highlighting issues that arise in practice; and * superbly indexed and organised for quick answers. It goes without saying that, as always with CCH's Master Tax Guides, the Guide provides matchless analysis of relevant legislation -- covering direct and indirect taxes, payment, objection, appeal, all the essential issues -- as well as such practical details as tax rates, deadlines, and administrative procedures, all collated in a user-friendly, at-a-glance format. And all in plain, easy-to-follow English.