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Essential Guide to China Tax and Customs Law & Practice (Two-volume set)

Essential Guide to China Tax and Customs Law & Practice (Two-volume set)

  • 作者:
  • 出版商: Wolters Kluwer (HK) (formerly CCH)
  • ISBN: 9789881221643
  • 出版时间 April 2016
  • 规格: Paperback (2 volumes) , 1651 pages
  • 适应领域: China ? 免责申明:
    Countri(es) stated herein are used as reference only

List Price: ¥1,047.60

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  • 描述 
  • 大纲 
  • 作者 
  • 详细

    Tax and custom is an inescapable dimension of almost every business activity, in every jurisdiction where a company does business. To optimise the financial performance of business operations, custom and tax strategy and business strategy have to work together across an enterprise.

    Navigating the complexities and the challenges of outbound investment and international trade has never been easy, but MNCs now contend with a wide assortment of tax and custom regulations/rules in China.

    With more and more foreign companies doing business in or involved in trading with China, customs has been rated as one of the highest risk areas by foreign investors. It is not uncommon to see a considerable number of multinational companies across various industries being investigated or fined by China Customs Authority due to noncompliance with customs practices.

    This commentary contains a practical interpretation of the current complicated China tax and customs system, which will provide a clear understanding of how the system has developed to date and more importantly, aid readers in determining the best approach to adopt in line with their business needs.

    • Offers an in-depth analysis and Comprehensive commentary to the China tax and customs laws and regulation. 
    • Reduces time wastage and increases productivity by serving as a step by step guide to your obligations. 
    • The commentary is accurate, authoritative and relevant, minimising your exposure to risk 
    • Reduces your research time, by allowing you to obtain all your information requirements from a single source
    1. China tax in brief
    2. Individual income tax
    3. Foreign enterprise income tax
    4. Value-added tax Individual income tax
    5. Foreign enterprise income tax
    6. Value-added tax
    7. Business tax
    8. Consumption tax
    9. Tax incentives, special zones
    10. Tax treaties
    11. Tax planning
    12. Other taxes
    13. Customs
    14. Import and exports
  • Baker & McKenzie — Tax Services in China

    Baker & McKenzie lawyers have been advising foreign companies investing in China for over 30 years. The Baker & McKenzie tax team (“the team”), which includes more than 24 partners and associates based in Beijing, Hong Kong and Shanghai, is one of the largest tax teams in an international law firm in China. The dedicated team comprises lawyers and accountants who have worked in private practice and at major accounting firms and private banks. They have also held important industry positions and served on government committees.

    The China tax team combines advanced tax planning and execution with a legal understanding of the consequences of their advice. The team’s ability to integrate tax and legal services drives precise implementation of tax structures. Whether the relevant issues relate to structural tax planning or the impact of ever changing regulations, the tax team works seamlessly, bringing its in-depth knowledge of national and international tax laws and treaties.

    Baker & McKenzie lawyers are trained to be creative problem solvers who can be relied upon to give accurate, dependable advice and reliable implementation that takes into account the implications of their solutions on all aspects of the business. The team’s ability to provide tailored seamless advice stems not only from a keen understanding of the local market conditions in which clients operate, but at the same time takes into account clients’ overall global, national and regional issues and objectives. Being a law firm, the team can consider the legal ramifications of proposals, implement structures and, if necessary, defend them before tax authorities.
    The team is able to call upon the firm’s global tax resources of over 550 tax attorneys who have been helping clients effectively deal with these challenges and opportunities. The team’s unique and totally integrated structure enables it to offer the multi-jurisdictional legal solutions corporations need.

    International Tax Planning and Structuring — The team advises on all aspects of cross-border corporate tax matters in China including treaty planning, permanent establishment issues and tax aspects of supply-chain and regional tax planning. Baker & McKenzie professionals are also well versed in applying international and regional strategies at the local level, to include China aspects of income tax, business tax, VAT, stamp duty, deed tax and ongoing tax planning and compliance. The team has extensive experience of advising on tax issues across different industries including manufacturing, services, hi-tech and e-commerce, financial institutions and real estate.

    Customs, Trade, Distribution and Supply Chain Management — China’s WTO commitments and the various regional free trade agreements provide sourcing and distribution opportunities for foreign companies in China. The team assists with the structuring of distribution and sourcing activities to derive maximum tax benefits. The team also advises on contract manufacturing and processing arrangements, import and export compliance, customs duties and foreign exchange controls.

    Mergers & Acquisitions Tax — The team works closely with Baker & McKenzie M&A lawyers to provide dedicated tax input on commercial transactions covering tax due diligence, tax-efficient deal structuring and documentation, advice on holding structures, operations and exit planning, advice during negotiations, and reviewing agreements from a tax perspective. The team also assists in developing tax-efficient cross-border trade arrangements, financing structures, and implement post-acquisition reorganisation strategies.

    Tax Compliance and Controversy — A growing trend has been the increasing focus on enforcement by Chinese tax authorities, leading to more tax audits and stringent filing requirements. The team regularly advises clients on effective long term tax planning to focus on ongoing compliance and advice on filing and documentation obligations. The team also assist with recurring operational tax issues, formulate strategies for formal tax audits or informal queries from tax authorities.

    Transfer Pricing — Transfer pricing enforcement and audit is beginning to take momentum in China. Given Baker & McKenzie’s global network and resources, the team is able to assist with the planning and structure of a transfer pricing policy that minimises the worldwide tax exposure. The team also assists with transfer pricing risk assessments, review of policies and advance pricing agreement, pricing models and negotiations with the relevant authorities.

    Individual Income Tax — The burgeoning trade with China has meant an exponential increase in the cross-border movement of personnel. The team works with Baker & McKenzie Employment Group lawyers to create tax-efficient compensation packages, advise on employee stock incentive plans, and manage employer’s withholding and filing obligations

     

    Jon EICHELBERGER, Partner, Baker & McKenzie LLP Beijing Office

    Mr. Eichelberger’s practice focuses on PRC tax and business law related to mergers and acquisitions and other forms of direct foreign investment and trade. He specialises in tax planning and advice for inbound business to China, including acquisitions, divestitures, reorganisations, joint ventures, technology transfer, and the establishment of distribution, sourcing and services operations. Mr. Eichelberger has lived and worked in China for 18 years. He is admitted as an attorney-at-law in New York.

    Brendan KELLY, Partner, Baker & McKenzie LLP Shanghai Office

    Mr. Kelly’s practice focuses on cross-border structuring for multinational companies operating in China. He has over nine years of experience advising clients on a wide range of issues relating to PRC tax and legal implication of investments in China. These issues include: entry strategies, holding structures, regional planning, repatriation concerns, mergers and acquisitions and tax-efficient exit strategies. Prior to joining the firm, Mr. Kelly was with the Tax and Business Advisory Services Group of the Beijing office of an international accounting firm. He is admitted to the New York State Bar.

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