Taxation permeates business transactions in China, and a strong understanding of tax liabilities enables foreign investors to maximize the tax efficiency of their foreign investment while ensuring full compliance with all tax laws and regulations. This guide provides an overview of taxes for businesses and individuals, and discusses accounting and audit in the Chinese business context.
Tax, Accounting and Audit in China 2015 covers the following:
- China's Tax System
- China's Business Taxes
- Individual Income Tax
- Accounting, Audit and Tax Compliance
- International Taxation
Within these topics, we discuss China’s tax laws and administration, corporate income tax, value-added tax, and individual income tax calculation methods and applicability. We also cover annual compliance requirements, profits/dividends repatriation and financial due diligence. In the international taxation context, we address such topics as transfer pricing and double taxation treaties.
This practical and easy-to-understand guidebook will be of invaluable use to all executives involved in handling company finances concerning China, including:
- Chief Executive Officers
- Chief Financial Officers
- Accounting Managers
- Tax Specialists