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Comprehensive and updated tax guide which will help readers to better understand the Chinese tax system.
Provides a collection of the most significant tax treaties between China and foreign countries.
Contains practical ways for tax calculation which are very easy to understand.
Includes supplementary material: sn.pub/extras
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Table of contents (9 chapters)
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Front Matter
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Back Matter
About this book
The People’s Republic of China’s tax policies and international obligations are as multifaceted and dynamic as they are complex, developing closely with the nation’s rise to the world’s fastest-growing major economy. Today, after decades of reform and the entry into the World Trade Organization, China has developed regulatory systems that enable it to provide stable administration, including a tax structure. China’s main tax reform can be attributed to the enactment of the Enterprise Income Tax Law, which came into effect on January 1, 2008. Chinese tax regulations include direct taxes, indirect taxes, other taxes, and custom duties and from a collection point of view, China’s tax administration adopts a very devolved system, with revenue collected and shared between different levels of government in accordance with contracts between the different levels of the tax administration system. With respect to international treaties, China has established a network of bilateral tax treaties and regional free trade agreements. This publication describes in detail China’s complex tax system and policies, as well as major bilateral treaties in which China has entered into using country-by-country analysis.
Lorenzo Riccardi is Tax Advisor and Certified Public Accountant specialized in international taxation. He is based in Shanghai, where he focuses on business and tax law, assisting foreign investments in East Asia. He is an auditor and an advisor for several corporate groups and he is partner and Head of Tax of the consulting firm GWA, specializing in emerging markets.
Authors and Affiliations
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Bergamo, Italy
Lorenzo Riccardi
About the author
Lorenzo Riccardi is Tax Advisor and Certified Public Accountant specialized in international taxation. He is based in Shanghai, where he focuses on business and tax law, assisting foreign investments in East Asia. He is an auditor and an advisor for several corporate groups and he is partner and Head of Tax of the consulting firm GWA, specializing in emerging markets.
Bibliographic Information
Book Title: Chinese Tax Law and International Treaties
Authors: Lorenzo Riccardi
DOI: https://doi.org/10.1007/978-3-319-00275-0
Publisher: Springer Cham
eBook Packages: Humanities, Social Sciences and Law, Law and Criminology (R0)
Copyright Information: Springer International Publishing Switzerland 2013
Hardcover ISBN: 978-3-319-00274-3Published: 12 June 2013
Softcover ISBN: 978-3-319-03301-3Published: 17 June 2015
eBook ISBN: 978-3-319-00275-0Published: 30 May 2013
Edition Number: 1
Number of Pages: XII, 270
Topics: Private International Law, International & Foreign Law, Comparative Law, Business Taxation/Tax Law, International Economic Law, Trade Law, Emerging Markets/Globalization