China Master Tax Guide 2012/13 (10th ed)
 
作者: Deloitte Touche Tohmatsu 
出版社: CCH Asia Ltd.
出版日期: 2012/09
頁數: 760
ISBN-10: 9881552435
ISBN-13: 9789881552433
書城編號: 282510
 

原價: HK$1100.00
現售: HK$1045 節省: HK$55

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內容簡介
 
The past year has seen scores of changes, large and small, in the law of China taxation. And, like every other year in the last decade, CCH’s always-welcome China Master Tax Guide has them all covered.

It is an essential guide for all companies that have busienss dealings in China. Providing an overview of the Enterprise Income Tax Law and other tax laws, their application, and the changes – effective, pending, and proposed – that have arisen during 2011/2012, this 10th Edition has all the clear, easy-to-use guidance you’ll need on new tax treatment in nearly every realm of tax practice, including:

l VAT reform pilot program in Shanghai;
l preferential policies for software and integrated circuit producing enterprises, high and new technology enterprises and enterprises established in the Western region;
l latest update on advance pricing agreements statistics;
l new social security law;
l advance ruling for customs valuation; and
l numerous revisions in specific areas such as VAT incentives, stamp duty exemption, self-reporting procedures for individual taxpayers, calculation of tax on bonuses, tax rates and range of applicable taxable income for wages and salaries, settlement of tax by employer, valuation of fixed assets, and much more.

With its hallmark step-by-step guidance and graphic treatment of procedural detail, CCH’s China Master Tax Guide 2012/13 lays out the latest law of China taxation in transparent, non-academic English. The Guide is expertly authored and updated by the professionals at Deloitte Touche Tohmatsu, who use their on-the-ground experience to make the book truly useful for day-to-day work.

Features:
l Provides individuals and businesses with the answers to practical tax issues
l Gives an overview of the current China tax system and provides an understanding of how the system has developed to date
l Expertly updated by Deloitte Touche Tohmatsu

Contents:
Legal and Administration Framework of China Tax
Introduction to China Taxes
Individuals and Enterprises Liable to Income Tax
Taxable Income and Exemptions
Deductions
Depreciation of Fixed Assets
Withholding Tax
Tax Rates and Computations
Tax Administration and Collection
Investigations, Disputes and Penalties
Double Tax Relief
Preferential Tax Treatment
Value-added Tax
Consumption Tax
Business Tax
Surtax
Transaction and Property-related Taxes
Customs
Transfer Pricing

Deloitte Touche Tohmatsu 作者作品表

Hong Kong Master Tax Guide 2014/15 23rd Edition
Financial Reporting in Hong Kong 2013
Tax Planning for Expatriates in China (5th Edition)
China Master Tax Guide 2012/13 (10th ed)
China Master Tax Guide 2011/12
Tax Planning for Expatriates in China 4th Edition
China Master Tax Guide 2010/11 (8th Ed)
Financial Reporting in Hong Kong 2010
China Master Tax Guide 2008/09 (6th Ed)
Tax Planning for Expatriates in China 3rd Edition
China Master Tax Guide 2007/08 (5th Ed)

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