New 2008 China Tax Guide out now
Third updated edition of the best selling handbook
April 9 – The brand new, updated version of our popular China Tax Guide is now available with a complete overview and updates bringing it right up to the moment in dealing with China’s tax laws as they affect foreign investors. This is the third edition of the title and is priced just US$25 (RMB200) plus p&p. The six chapters break down as follows:
Chapter One
An introduction to tax in China
Tax planning as part of your investment strategy
China’s tax law and administration
Glossary of Chinese terminology
Chapter Two
China’s business taxes
Business tax
Value added tax
Obtaining export tax rebates
Consumption tax
State and local tax bureau vs. local government licensing authorities
Tax aspects of operating processing and assembly (LLJG) operations in South China
Special tax incentives in West China
Tax refunds upon reinvestment
Withholding tax
Other specialist and smaller applicable taxes
Chapter Three
Taxes and permits affecting expatriates in China
Individual income tax for expatriate personnel
Applicable allowances and permitted benefits
Dealing with non-compliance
New regulations issued concerning the self reporting of IIT for higher earning employees
Other permits required by expatriate personnel in China
Individual income tax obligations for Chinese employees
Mandatory welfare payments
Chapter Four
Audit
Audit items often queried by Chinese independent auditors
General accounting treatments on significant audit areas
Other required annual licensing and renewals
Chapter Five
Procedures for the declaration and repatriation of dividends
Chapter Six
Further information
Double tax treaties
New double tax agreement with Hong Kong
Additional sources of China tax information
Glossary of terms
Further reading
The title may be ordered directly from sales@china-briefing.com or by visiting our bookstore for payment via credit card.
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