Emphasising the importance of Income Tax risk, the guide is split into two parts. The

 
 

first part discusses how Enterprises should deal with Income Tax risk and highlights

 
 

solutions to the most common problems as well as dealing with some more obscure

 
 

ones. The second part of the guide focuses on Individual Income Tax and gives you a

 
 

detailed and clear presentation of how to tackle Individual Income Tax in China.

 
     
 

Written in a clear and easy to follow manner with clear presentations, practical

 
 

workflow diagrams for Enterprises, full coverage and comprehensive illustrations of

 
 

key issues, and many more practical examples, this guide is the definitive easy to

 
  follow guide for all your Income Tax issues in China today.  
 

 

  
  For all your Income Tax problems, look no further than this guide.  
         

 

Finally a guide and online resource that deals with all your concerns about Income Tax risk in China.

Written by formative experts and updated four times a year, you will never be out of date with the latest developments in the world of Income tax. Also monthly tax and accounting e-newsletters are delivered to you online which means that you’ll never be behind current issues.

  Key Benefits
    - Based on the Chinese tax system
    - Extensive and systematic explanation of each income tax issues, in a plain and
      straightforward manner for easy understanding, friendly use and practical reference
    - Well-structured content that is fully indexed; specifically designed for practical
      workflow in real enterprises
    - Comprehensive commentary with practical worked examples
    - Full coverage and comprehensive illustration of key issues
    - Written by experienced top professionals
    - Updated 4 times a year to maintain effective coverage and fulfil customers’
      possible future needs which may arise from practical usage
 
     
  About the Author
  
  Mr. Joseph C K Fu is the major  
  author of the guide and has  
  accumulated over twenty five years  
  of working experience and  
  knowledge in the area of taxation in  
  Asia. Fifteen of those working  
  experience years were gained in  
  Deloitte as the Deputy Managing  
  Partner and in Ernst & Young as  
  theHead of the National Tax  
  Centre…More  
     
 
 
  Your Subscription Include  
  - One loose-leaf volume of the guide  
  - Monthly Tax & Accounting briefing  
    e-newsletter (online only)  
  - 4 updates per year  
     
     
     
 

Contents

  
  Part I -- Enterprise Income Tax  
 

- Comparison between new EIT law, provisional EIT, and FEITL rules

  
 

- Determination of obligatory taxpayers with explanation of key concepts

 
 

- Determination of taxable, non-taxable, tax-exempt income, other deductions, and

 
 

  prior yrs’ carry-forward losses

  
 

- Determination of applicable tax rates

 
 

- Calculation of income Tax payable, (especially overseas paid tax credits)

  
 

- Management, Tax incentives, and transition policies

 
 

- Special tax adjustments for business transactions between related parties

 
 

- Withholding at source: applicable situations, calculation, principle, tax rate, tax-

  
 

  exemption, withholding agent

 
 

- Comprehensive procedure of EIT assessment & payments

  
 

- Compliance guide for special entities

 
     
  Part II -- Individual Income Tax
  
  - Determination of obligatory taxpayers, with explanation of key concepts. A  
    comprehensive and practical guide for 11 taxable items respectively, including  
    tax incentives and both general and special issues
 
  - Detailed IIT guidance for special issues such as, application of the Double Taxation  
    Agreement, expatriates compliance, and tax assessment of individuals with an  
    annual income of RMB 120,000 and above  
 
 
     
Call 400 816 8080 (Toll-Free) or fax Order Form to 400 816 0001(Toll-Free) for more information!
 

Email: inquiry@cchchina.com.cn         Website: www.cchchina.com.cn
    Campaign code: P02E03
  About CCH  
 
CCH is the leader in providing information to professionals who need to take command of complex regulatory issues in the areas of tax, accounting, human resources, business and law. CCH works closely with specialists in these fields to provide insight that advances companies' knowledge and productivity.     Click for CCH brochure