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China Master Tax Guide 2015/16 (12th Edition)

China Master Tax Guide 2015/16 (12th Edition)

  • 作者:
  • 出版商: Wolters Kluwer (HK) (formerly CCH)
  • ISBN: 9789881395610
  • 出版时间 June 2015
  • 规格: Paperback , 801 pages
  • 适应领域: China ? 免责申明:
    Countri(es) stated herein are used as reference only

List Price: ¥931.00

¥372.40 Save ¥558.60 (60%)

发货时间:大约 3-5 working days
Extra 2-10 working days if shipping address outside Hong Kong
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Hong Kong: free delivery (order over HKD 1000)
  • 描述 
  • 大纲 
  • 详细

    CCH's annual China Master Tax Guide has always enjoyed a reputation for being the indispensable handbook for over 10 years. In keeping with tradition, this latest edition of the Guide provides an overview of the current system, Enterprise Income Tax Law and other tax laws, their application and the changes - effective, pending, and proposed  - that have arisen.

    This 12th Edition provides clear and easy-to-use guidance you'll need to know on the new tax treatment in nearly every realm of tax practice, including:

    • extension of VAT reform pilot program to new areas and services sectors and updates on VAT zero-rated services;
    • tax treatment on dividend income received by individual taxpayers from companies quoted on the National Equities Exchange and Quotations;
    • tax treatment on deduction of asset loss for enterprise income tax purpose by retail enterprises;
    • details on preferential tax treatment in Hengqin New Area, Pingtan Comprehensive Experimental Area and Qianhai Shenzhen-Hong Kong Modern Service Industry Cooperation Zone;
    • details on China (Shanghai) Pilot Free Trade Zone;
    • new measures for the release of information on significant tax violation;
    • updated document requirements for a Hong Kong resident to obtain benefits under the Mainland China/Hong Kong tax arrangement;
    • updated tables on special zones and cities, including Special Economic Zones as well as Economic and Technological Development Zones; and
    • updated tax treaty table.

    With its hallmark step-by-step guidance and graphic treatment of procedural detail, CCH's China Master Tax Guide 2015/16 lays out the latest law of China taxation in transparent, and non-academic English. The Guide is expertly authored and updated 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.

    This book is a consolidated and practical reference that provides comprehensive and up-to-date information of China taxation laws. It covers recent developments and regulations governing the taxation of companies, businesses and individuals in China.

    This publication examines the taxes imposed in China. It provides guidance for the readers on the different tax scopes and tax laws as well as recent tax issues.

    • Updated edition about taxation in China
    • Reviewed by the professionals at Deloitte Touche Tohmatsu, acting as the Technical Reviewer.
    • User-friendly tables on tax rates, allowances and due dates for tax returns are handy reference tools.
    • Latest decisions of important tax cases
    • Contains user-friendly indexes and section and legislation finding list which ensure fast access to information
    1. System of taxes
    2. Value-added tax
    3. Tax relief for temporary visitors
    4. Individual service income
    5. Deemed China-sourced income
    6. Calculation of tax on bonuses
    7. Major provisions related to offshore share transfers
    8. Property income and capital gains
    9. Consumption tax
    10. Business tax

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