Rules and pertinent issues for general tax planning, taxable income, the basis of tax liability, application of tax treaties and methods to eliminate double taxation for expatriates to China are closely examined, with useful summary tables and sample forms included for easy reference. Recommendations and calculations of tax-efficient expatriate compensation packages in compliance with China individual income tax regulations are also provided, supplemented with illustrative examples.
Written by experts, Tax Planning for Expatriates in China is an indispensable guide for human resource professionals of multinational companies and foreign investment enterprises and individuals assigned to work in China.
This title forms part of the Asia Business Law Series. The Asia Business Law Series is published in cooperation with CCH Asia and provides updated and reliable practical guidelines, legislation and case law, in order to help practitioners, policy makers and scholars understand how business is conducted in the rapidly growing Asian market.
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This book was originally published by CCH Asia as the loose-leaf Tax Planning for Expats in China
Part I Individual Income Tax. 1. Overview. 2. Liability to Tax. 3. Taxable Income and Deductions. 4. Exemptions and Reductions. 5 . Tax Calculation. 6. Tax Registration, Account Books and Vouchers. 7. Tax Returns and Payment of Tax. 8. Investigations, Disputes and Penalties. Part II Tax Treaties. 9. Tax Treaties. 10. General Application of Treaties. 11. Taxation of Individuals. 12. Dividends, Interest and Royalties. 13. Elimination of Double Taxation. Part III Tax Planning. 14. Tax Planning Overview. 15. Planning with Illustrative Examples. Part IV- Miscellaneous. 16. Miscellaneous. Part V Legislation. Legislation in English. Legislation in Chinese. Appendices. Index.
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