Corporate Income Tax Law And Practice In The Peoples Republic Of China

"Provides a comprehensive analysis of China's corporate income tax law to enable foreign business people, professionals, and students to better understand China's corporate income tax system. A new corporate income tax law came into effect on January 1, 2008. The new law unified the two corporate income tax systems that were applicable to domestic enterprises and foreign enterprises and foreign invested enterprises, respectively. A large portion of this book summarizes the new tax law, the implementation rules of the law, and the interpretation circulars issued by the Chinese tax authorities"--Jacket.