The Investor's Guide to the Chinese Tax System: Navigating Safely Through Unfamiliar Waters
The publication's purpose is to focus and discuss Chinese taxation from the perspective of daily business operations of a market participant, including a company, a partnership, and an individual business. The targeted users are business managers of multinational corporations, in-house counsels with legal departments of multinational corporations, tax professionals, associates and partners of law firms or accounting firms, and business lawyers at law firms.

This treatise systematically explains Chinese partnership taxation and the tax implications for a complete life cycle of a Chinese company, including a foreign-invested company and Chinese corporate reorganization. It not only includes discussion of the current tax rules but also incorporates tax structuring strategies in the analysis of tax implications for market participants. Accordingly, this treatise knits rules and tax planning strategies and solutions into the daily business operations of a market participant, including a company, a partnership (a general partnership and a limited partnership), and an individual investor.

Its 19 chapters cover reporting requirements; the potential anti-avoidance regime in cross-border equity transactions; tax structuring strategies and solutions; general tax rules; and specific tax rules for foreign-service providers, foreign lessors, foreign licensors, and foreign lenders, and much more. This treatise also includes an Appendix providing a comparison of the Chinese income tax rates under applicable tax treaties on China-sourced income of foreign investors.

This is the only guide with the most thorough coverage and practical guidance available regarding the Chinese tax system. It covers all vital areas including concerns of multinational enterprises headquartered inside and outside mainland China, equity and asset acquisitions, corporate reorganizations, Chinese indirect tax, and tax collection and tax returns. It is replete with examples, practice tips, notes, and case studies to help clarify concepts.
1117077756
The Investor's Guide to the Chinese Tax System: Navigating Safely Through Unfamiliar Waters
The publication's purpose is to focus and discuss Chinese taxation from the perspective of daily business operations of a market participant, including a company, a partnership, and an individual business. The targeted users are business managers of multinational corporations, in-house counsels with legal departments of multinational corporations, tax professionals, associates and partners of law firms or accounting firms, and business lawyers at law firms.

This treatise systematically explains Chinese partnership taxation and the tax implications for a complete life cycle of a Chinese company, including a foreign-invested company and Chinese corporate reorganization. It not only includes discussion of the current tax rules but also incorporates tax structuring strategies in the analysis of tax implications for market participants. Accordingly, this treatise knits rules and tax planning strategies and solutions into the daily business operations of a market participant, including a company, a partnership (a general partnership and a limited partnership), and an individual investor.

Its 19 chapters cover reporting requirements; the potential anti-avoidance regime in cross-border equity transactions; tax structuring strategies and solutions; general tax rules; and specific tax rules for foreign-service providers, foreign lessors, foreign licensors, and foreign lenders, and much more. This treatise also includes an Appendix providing a comparison of the Chinese income tax rates under applicable tax treaties on China-sourced income of foreign investors.

This is the only guide with the most thorough coverage and practical guidance available regarding the Chinese tax system. It covers all vital areas including concerns of multinational enterprises headquartered inside and outside mainland China, equity and asset acquisitions, corporate reorganizations, Chinese indirect tax, and tax collection and tax returns. It is replete with examples, practice tips, notes, and case studies to help clarify concepts.
374.99 In Stock
The Investor's Guide to the Chinese Tax System: Navigating Safely Through Unfamiliar Waters

The Investor's Guide to the Chinese Tax System: Navigating Safely Through Unfamiliar Waters

by Yang Yang
The Investor's Guide to the Chinese Tax System: Navigating Safely Through Unfamiliar Waters

The Investor's Guide to the Chinese Tax System: Navigating Safely Through Unfamiliar Waters

by Yang Yang

eBook

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Overview

The publication's purpose is to focus and discuss Chinese taxation from the perspective of daily business operations of a market participant, including a company, a partnership, and an individual business. The targeted users are business managers of multinational corporations, in-house counsels with legal departments of multinational corporations, tax professionals, associates and partners of law firms or accounting firms, and business lawyers at law firms.

This treatise systematically explains Chinese partnership taxation and the tax implications for a complete life cycle of a Chinese company, including a foreign-invested company and Chinese corporate reorganization. It not only includes discussion of the current tax rules but also incorporates tax structuring strategies in the analysis of tax implications for market participants. Accordingly, this treatise knits rules and tax planning strategies and solutions into the daily business operations of a market participant, including a company, a partnership (a general partnership and a limited partnership), and an individual investor.

Its 19 chapters cover reporting requirements; the potential anti-avoidance regime in cross-border equity transactions; tax structuring strategies and solutions; general tax rules; and specific tax rules for foreign-service providers, foreign lessors, foreign licensors, and foreign lenders, and much more. This treatise also includes an Appendix providing a comparison of the Chinese income tax rates under applicable tax treaties on China-sourced income of foreign investors.

This is the only guide with the most thorough coverage and practical guidance available regarding the Chinese tax system. It covers all vital areas including concerns of multinational enterprises headquartered inside and outside mainland China, equity and asset acquisitions, corporate reorganizations, Chinese indirect tax, and tax collection and tax returns. It is replete with examples, practice tips, notes, and case studies to help clarify concepts.

Product Details

ISBN-13: 9781522140153
Publisher: LexisNexis
Publication date: 09/15/2017
Sold by: Barnes & Noble
Format: eBook
File size: 893 KB

Table of Contents

Table of Contents

CHAPTER 1: Chinese Tax System
CHAPTER 2: Sources of Chinese Tax Law
CHAPTER 3: Concerns of Multinational Enterprises Headquartered Outside Mainland China
CHAPTER 4: Concerns of Multinational Enterprises Headquartered Inside Mainland China
CHAPTER 5 : Concerns of Foreign Individuals in Mainland China
CHAPTER 6 : Corporate Tax Regime I
CHAPTER 7: Corporate Tax Regime II
CHAPTER 8: Enterprise Preferential Tax Treatment
CHAPTER 9 : Corporate Formation, Distribution and Liquidation
CHAPTER 10: Non-Resident Enterprise Taxpayer
CHAPTER 11: Foreign Investors With Chinese Activities
CHAPTER 12 : Equity and Asset Acquisitions
CHAPTER 13: Corporate Reorganizations
CHAPTER 14: Capital Market
CHAPTER 15 : Individual Tax Regime
CHAPTER 16: Partnership Taxation
CHAPTER 17: Tax Treaty
CHAPTER 18: Chinese Indirect Tax
CHAPTER 19 : Tax Collection and Tax Returns
APPENDIX: Comparison of Chinese Income Tax Rates Under Applicable Tax Treaties on China-Sourced Income of Foreign Investors
INDEX

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