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| China Tax Compliance Guide - Income Tax |
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| If you would like a CCH representative to contact you, click here. |
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| CCH Product Code: CTCGIT |
| ISBN: N/A |
Authors/Consultants:
- Joseph C K Fu, Managing Partner, JFU Consultants (Beijing) Limited
- Jackie Jiang, Operating Director, JFU Consultants (Beijing) Limited
- Other authors (click here for more information)
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Emphasising the importance of Income Tax risk, the guide is split into two parts.The first part discusses how Enterprises should deal with Income Tax risk andhighlights solutions to the most common problems as well as dealing with some more obscure ones. The second part of the guide focuses on Individual IncomeTax and gives you a detailed and clear presentation of how to tackle Individual Income Tax in China.
- Extensive and systematic explanation of each income tax issues, in a plain and straightforward manner for easy understanding, friendly use and practical reference
- Well-structured content that is fully indexed; specifically designed for practicalworkflow in real enterprises
- Comprehensive commentary with practical worked examples
- Full coverage and comprehensive illustration of key issues
Contents Includes:
Part I Enterprise Income Tax
- Comparison between new EIT law, provisional EIT, and FEITL rules
- Determination of obligatory taxpayers with explanation of key concepts
- Determination of taxable, non-taxable, tax-exempt income, other deductions, and prior yrs’ carry-forward losses
- Determination of applicable tax rates
- Calculation of income Tax payable, (especially overseas paid tax credits)
- Management, Tax incentives, and transition policies
- Special tax adjustments for business transactions between related parties
- Withholding at source: applicable situations, calculation, principle, tax rate, tax-exemption, withholding agent
- Comprehensive procedure of EIT assessment & payments
- Compliance guide for special entities
Part II Individual Income Tax
- Determination of obligatory taxpayers, with explanation of key concepts. A comprehensive and practical guide for 11 taxable items respectively, including tax incentives and both general and special issues
- Detailed IIT guidance for special issues such as, application of the Double Taxation Agreement, expatriates compliance, and tax assessment of individuals with an annual income of RMB 120,000 and above
Product Includes:
- 1 loose-leaf volume of the guide
- 4 updates a year a year (Print)
- Monthly Tax & Accounting briefing e-newsletter
- Q&A services of Income Tax
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