Updated China Tax Guide Out Now

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Mar. 25 – China Briefing has published an updated version of its best selling China Tax Guide, a comprehensive overview of all the taxes foreign investors are likely to encounter when establishing or operating a business in China.

The guide details all applicable taxes, when, where and how much needs to be paid, and contains overviews of China’s tax laws and administration. It provides an overview of both corporate and individual income taxes, including an analysis of all corporate taxes, withholding taxes affecting services to China from overseas, and a detailed examination of expatriate individual income taxes. It also explains other required permits in addition to China’s investment incentives, the reclamation of VAT upon export, transfer pricing, and annual obligations.

The China Tax Guide is a concise, detailed yet pragmatic illustration of an international investor’s tax obligations in China and how to manage and strategically plan for them.

This guide covers the following topics:

  • Tax planning
  • China’s tax law and administration
  • Corporate income tax, value-added tax, withholding tax and business tax
  • Representative office tax treatments
  • Export tax rebates
  • Consumption tax rates
  • Expatriate individual income tax and permitted benefit allowances
  • Statutory audit obligations for foreign enterprises
  • General accounting treatments on significant audit areas
  • Annual audit issues commonly queried upon inspection
  • Related party transaction documentation requirements
  • China’s double tax treaties
  • Regulations concerning China-Hong Kong cross border treatments

The China Tax Guide (Fourth Edition) is available for immediate PDF download at the Asia Briefing Bookstore; hard copies are also available. For more information, please contact sales@asiabriefingmedia.com.