ISBN:
9783319002750
,
9783319002743
Language:
English
Pages:
Online-Ressource (XII, 270 p. 13 illus, digital)
Series Statement:
SpringerLink
Series Statement:
Bücher
Parallel Title:
Erscheint auch als Riccardi, Lorenzo Chinese tax law and international treaties
Keywords:
Law
;
Law
Abstract:
The People's Republic of China's tax policies and international obligations are as multifaceted and dynamic as they are complex, developing closely with the nation's rise to the world's fastest-growing major economy. Today, after decades of reform and the entry into the World Trade Organization, China has developed regulatory systems that enable it to provide stable administration, including a tax structure. China's main tax reform can be attributed to the enactment of the Enterprise Income Tax Law, which came into effect on January 1, 2008. Chinese tax regulations include direct taxes, indire
Description / Table of Contents:
Contents; Chapter 1: Legislative Background and Tax Reform; 1.1 Sources of Chinese Tax Law; 1.2 People´s Republic of China; 1.3 State Council; 1.4 Local Tax Bureau; 1.5 Ministry of Finance (MOF) and State Administration of Taxation (SAT); 1.6 Tax Classification; 1.7 Direct Taxes; 1.8 Individual Income Tax; 1.9 Company Income Tax; 1.10 Indirect Taxes; 1.11 Value Added Tax; 1.12 Business Tax; 1.13 Consumption Tax; 1.14 Other Taxes; 1.15 Customs Duties; 1.16 Individual Income Tax Subjects; 1.17 Company Income Tax Subjects; Chapter 2: Individual Income Tax Law; 2.1 Taxation Criteria
Description / Table of Contents:
2.2 Residence and Length of Stay2.3 Worldwide Taxation; 2.4 Taxpayers and Tax Liability; 2.5 Resident Status; 2.6 Temporary Visitor; 2.7 Nonresident Status; 2.8 Chief Representative; 2.9 ``Expatriates´´; 2.10 Tax Summary Table; 2.11 Income Classification Group; 2.11.1 Employment Income; 2.11.2 Income from Self-Employment; 2.11.3 Income from Royalties, Interest, and Dividends; 2.11.4 Rents and Income from Lease and Transfer of Property; 2.12 Tax Deductions; 2.13 Employment Tax Standard Deduction; 2.14 Self-Employment Tax Standard Deduction; 2.15 After-Tax Deduction (Tax Credit)
Description / Table of Contents:
2.16 Tax Liabilities Computation2.17 Employment Income; 2.18 Annual Bonus; 2.19 Calculation of IIT on Self-Employment Income; 2.20 IIT on Income from Royalties, Interest, and Dividends; 2.21 Production and Business Operation Income Earned by Individual Business Owners, Sole Proprietors, and Investors/Partners o...; 2.22 Director Fees; 2.23 National Social Contributions; 2.24 Social Insurance Law Reform; Chapter 3: Company Income Tax; 3.1 The Innovations Introduced by the New EITL; 3.2 Taxable Entities; 3.3 Resident Company; 3.4 The Wholly Foreign-Owned Enterprise; 3.5 Representative Offices
Description / Table of Contents:
3.6 Permanent Establishments of Nonresidents3.7 Nonresident Companies Without a Permanent Establishment in the PRC; 3.8 Categories of Taxable Income; 3.9 The Sources of Income; 3.10 Tax Liabilities and Computation; 3.11 Deduction of Mortgage Interest; 3.12 Business Entertainment and Sponsorship Expenses; 3.13 Company Income Tax Deduction Tables; 3.14 Depreciation; 3.14.1 Depreciation Policy; 3.14.2 Depreciation Period; 3.14.3 Depreciation of Intangible Assets; 3.14.4 Tables; 3.15 Withholding Tax; 3.16 Income from Dividends; 3.17 The Withholding Agent; 3.18 Tax Computation and Tax Return
Description / Table of Contents:
3.18.1 Tax Formula3.18.2 Tax Rate; 3.18.3 Reform; 3.18.4 Specific Procedure to Calculate Representative Office´s Taxable Income; 3.18.5 Actual Revenue Method; 3.18.6 Deemed Income Method; 3.18.7 Cost-Plus Method; 3.19 Anti-Avoidance Rules; 3.19.1 Enterprise Income Tax Law Reform; 3.19.2 General Anti-Avoidance Clause; 3.19.3 Thin Capitalization; 3.19.4 Controlled Foreign Companies; 3.20 Transfer Pricing; Chapter 4: Turnover Taxes; 4.1 Type of Taxes; 4.2 Business Tax; 4.3 Taxpayers and Activities Subject to Business Tax; 4.4 The Tax Base; 4.5 Determination of the Business Tax
Description / Table of Contents:
4.6 Business Tax Tables
Note:
Includes bibliographical references
DOI:
10.1007/978-3-319-00275-0
