China Tax Guide

Dezan Shira & Associates is a specialist foreign direct investment practice, providing business advisory, tax, accounting, payroll and due diligence services to multinationals investing in China, Hong Kong, India and Vietnam. Established in 1992, the firm is a leading regional practice in Asia with seventeen offices in four jurisdictions, employing over 170 business advisory and tax professionals. Dezan Shira & Associates provides a combination of business advisory and accounting services to our clients, giving them the ability to acquire professional knowledge in the local legal regulatory environment in each country as well as the tax and financial implications of doing so. We also provide useful business information through our media and publishing house, Asia Briefing.

• 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.

From the reviews of the fifth edition: "The China Tax Guide starts with an introduction to Chinese tax principles that have to be considered before the investment will be done. It explains the principles regarding the compliance framework in China as well. ... The China Tax Guide adresses to foreign investors, which will enter in the Chinese market. The booklet gives a felicitous overview about the relevant tax issues foreign investors are faced with." (Steuern-buecher, September, 2012)