International Tax

Business Operations in the People’s Republic of China (Portfolio 7070)

  • This Portfolio provides companies and individuals considering or engaged in business operations in China with a general description of the relevant Chinese laws and regulations, concentrating on the country’s tax laws that affect such operations.

Description

Tax Management Portfolio, Business Operations in the People’s Republic of China, No. 7070-1st, provides companies and individuals considering or engaged in business operations in China with a general description of the relevant Chinese laws and regulations, concentrating on the country’s tax laws that affect such operations. The enterprise income tax, the individual income tax, the business tax, the value-added tax, and other turnover taxes are analyzed in detail.

The Portfolio discusses in detail the Chinese legal system after China’s market-oriented reforms caused by the country’s entry into the World Trade Organization. Attention is paid to the taxation of newer forms of investment, such as mergers and acquisitions and portfolio investment, and revised business models, such as foreign-invested commercial enterprises.

The Worksheets contain English translations of the principal Chinese tax laws and regulations, and the China-United States Income Tax Agreement.

This Portfolio may be cited as Nee, 7070-1st T.M., Business Operations in the People’s Republic of China.

 

Table of Contents

I. The People’s Republic of China
II. Doing Business in the People’s Republic of China
III. Forms of Doing Business in the People’s Republic of China
IV. Taxation
V. Enterprise Income Taxation
VI. Individual Income Tax
VII. Turnover Taxes
VIII. Tax Treaties

Owen_D_Nee_Jr
Owen D. Nee, Jr.
Managing Partner
In Re Nee, Llc