Journals Higher Education



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Published: 21 April 2011

526 Pages


ISBN: 9780195393392

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Bookseller Code (AU)

Corporate Income Tax Law and Practice in the People's Republic of China

Fuli Cao

  • Provides full, comprehensive coverage of China's corporate income tax law
  • Summarizes the various interpretation circulars issued by the Ministry of Finance and the State Administration of Taxation along with relevant sections of the law
  • Maps sections of tax law, regulations, and circulars into the applicable areas of business transactions and operations
  • Detailed citation of tax circulars allow readers to find the authorities at their original sources
  • Tables summarizing the tax treaties help readers to comprehend the tax rules and their application as well as to provide an efficient means for comparative analysis
  • Comments on various tax rules and offers a view of possible tax treatments in areas that have not been addressed or clearly addressed by the law, regulations and other authorities
  • Diagrams and examples illustrate the application of complex tax rules

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Law > Corporate Law