TITLE

Part Four: Accounting, Auditing and Taxation in China: Taxation Issues

AUTHOR(S)
Lee, Kelvin
PUB. DATE
January 2005
SOURCE
Doing Business with China;2005, p123
SOURCE TYPE
Book
DOC. TYPE
Article
ABSTRACT
The chapter focuses on the existing income tax laws that affect foreign companies doing business in China as of January 2005. Attention should be paid to the interpretations and practice of the local tax authorities since the Chinese taxation system is still in a developmental stage. Business enterprises are governed by two different sets of Enterprise Income Tax Legislation.
ACCESSION #
19286750

 

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