China tax guide / Michael J. Moser, Winston K. Zee.
1999
KNQ3614 .M67 1999 (Map It)
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Details
Author
Title
China tax guide / Michael J. Moser, Winston K. Zee.
Published
Oxford ; New York : Oxford University Press, 1999.
Call Number
KNQ3614 .M67 1999
Former Call Number
Ch.P 975 M853 1999
Edition
Third edition.
ISBN
0195906101
Language Note
Text in English and Chinese.
Description
x, 415 pages : illustrations ; 26 cm
System Control No.
(OCoLC)41445783
Bibliography, etc. Note
Includes bibliographical references and index.
Record Appears in
Added Author
Table of Contents
Preface
Tables and Figures
1
Introduction
1
2
Forms of Doing Business in China
15
3
The Individual Income Tax
29
4
The Foreign Enterprise Income Tax
53
5
Domestic Enterprise Income Tax
86
6
Turnover Taxes
92
7
Land Value Added Tax
120
8
Deed Tax
133
9
The Real Estate Tax
141
10
The Vehicle and Vessel Licence Tax
143
11
The Stamp Tax
145
12
Customs Duties and Related Taxes
156
13
Taxation in China's Special Investment Areas
172
14
Tax Treaties
184
15
The Arrangement between the Mainland of China and the Hong Kong Special Administrative Region for the Avoidance of Double Taxation
196
16
Transactional Applications
209
List of Appendices
228
Appendix 1
Comparative Chart of Chinese-Foreign Tax Treaties
230
Appendix 2
Specimens of Tax Forms
239
Appendix 3
Selected Legislation
260
Index
411