Год выпуска: 2005 Издательство: Страниц: 548 ISBN: 9041124241
Описание
China Master Tax Guide 2005 is created by an expert team from Deloitte Touche Tohmatsu and provides comprehensive and up-to-date information on the concepts governing taxation of companies, businesses, individuals etc in China. The Guide examines various taxes imposed in China. The full spectrum of taxation issues is explored, including procedural matters such as assessment and payment. Legislation, Tax Bureau Interpretation and Circulars are also examined. Main contents include the following: an overview of China taxes; turnover taxes; transaction and property-related taxes; withholding tax; tax registration, administration and collection; double tax relief; individual and enterprise income taxes; consumption tax; applicable tax rates, exemptions and preferential tax treatments; disputes and penalties. Other features include worked examples, user-friendly index, legislation finding list, and cross references to legislation....
