China Master Tax Guide has always enjoyed a reputation for being the indispensable handbook for more than a decade. 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 during the captioned period.
This 13th Edition provides clear and easy-to-use guidance you will need to know about the new tax treatment in nearly every realm of tax practice, including:
- The extension of VAT pilot program to construction industry, the real estate industry, the financial industry and the lifestyle service industry and the implementation of VAT nationwide covering all industry;
- The updated Double Tax Agreement table and the procedures for applying for treaty benefits;
- The updated Preferential Tax Treatment on under the Enterprise Income Tax Law;
- Details on preferential tax treatment in Hengqin New Area, Pingtan Comprehensive Experimental Area and Qianhai Shenzhen-Hong Kong Modern Service Industry Cooperation Zone; and
- The updated Transfer Pricing position and practices to reflect local actions under the Base Erosion and Profit Shifting (BEPS) Project; a discussion on the latest Bulletin 42 is also included in this edition.
Wolters Kluwer’s China Master Tax Guide 2016/17 lays out the most up-to-date taxation issues of China and is expertly authored and updated by the professionals from Deloitte China.
This book is a consolidated and practical reference that provides comprehensive and up-to-date information and the trend in China Tax. It covers the latest developments and regulations governing the taxation of companies, businesses and individuals in China.
This publication examines all type of taxes imposed in China. It provides guidance for the readers on the different tax scopes and tax laws as well as recent tax issues.
Features:
- Authored by Deloitte China
- User-friendly tables on tax rates, allowances and due dates for tax returns are handy reference tools.
- Updated flowchart for objection process
- Updates on the BEPS Project and its implementation in China
- Updates on the Transfer Pricing regulations
- Latest decisions of important tax cases
- Contains user-friendly indexes and section and legislation finding list which ensure fast access to information