Context:
China Briefing, The Practical Application of China Business, is a series of small booklets, which give an overview about specific tax issues in China. The writers are China-based accountants and auditors working for respected professional firms.
Content:
The China Tax Guide starts with an introduction to Chinese tax principles that have to be considered before the investment will be done. It explains the principles regarding the compliance framework in China as well. Over five chapters, the following aspects are briefly explained:
– Corporate Income Tax
– Withholding Tax
– VAT
– Business Tax
– Other Consumption Taxes
– Expatriate Taxation
– Audit requirements
– Repatriation of profits
– Double Tax Treaties
Recommendation:
The China Tax Guide adresses to foreign investors, which will enter in the Chinese market. The booklet gives a felicitous overview about the relevant tax issues foreign investors are faced with. The huge practical backgrounds of the authors help to avoid beginner’s mistakes.
The China Tax Guide
Devonshire-Ellis, Scott, Woollard
Softcover, 60 pages
5th Edition, published 2011 by Springer-Verlag, Berlin – Heidelberg
ISBN: 978-3-642-14915-3
