基本信息出版社：Oxford University Press, USA
页码：428 页
出版日期：1999年10月
ISBN：0195906101
International Standard Book Number：0195906101
条形码：9780195906103
EAN：9780195906103
版本：3
装帧：精装
正文语种：英语

内容简介 Since 1991, when the People's Republic of China substantially revamped its tax regime applicable to foreign companies and foreign investment enterprises, China's tax laws have been growing in complexity every year. This new, expanded edition of the China Tax Guide has been fully updated to take account of what is now a unified tax structure for equity joint ventures.
目录

Preface
Tables and Figures
1. Introduction
2. Forms of Doing Business in China
3. The Individual Income Tax
4. The Foreign Enterprise
5. Domestic Enterprise Income Tax
6. Turnover Taxes
7. Land Value Added Tax
8. Deed Tax
9. The Real Estate Tax
10. The Vehicle and Vessel Licence Tax
11. The Stamp Tax
12. Customs Duties and Related Taxes
13. Taxation in China's Special Investment Areas
14. Tax Treaties
15. The Arrangement between the Mainland of China and the Hong Kong Special Administrative Region for the Avoidance of Double Taxation
16. Transactional Applications
List of Appendices
Appendix 1. Comparative Chart of Chinese-Foreign Tax Treaties
Appendix 2. Specimens of Tax Forms
Appendix 3. Selected Legislation
Index

……