The Resource Enterprise income tax planning in China

Enterprise income tax planning in China

Label
Enterprise income tax planning in China
Title
Enterprise income tax planning in China
Creator
Subject
Language
eng
Summary
This article highlights matters for foreign investment and foreign investment enterprises under the new Chinese enterprise income tax system, including effective management, overseas income, accrual basis, preferential tax treatment, qualified small-scale enterprise, transfer of equity, assignment of technology, R&D expenses, special fixed assets, special equipment, special raw materials, tax incentives, anti-avoidance rules, and deductions
Citation source
In: Tax notes international. - Falls Church. - Vol. 50 (2008),
http://library.link/vocab/creatorName
Wei, J. (Jinji)
Geographic coverage
Asia
Language note
English
http://library.link/vocab/subjectName
  • tax planning
  • corporate income tax
  • foreign company
  • place of effective management
  • accrual basis
  • anti-avoidance
  • deductions
Label
Enterprise income tax planning in China
Instantiates
Publication
Label
Enterprise income tax planning in China
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
Processing Feedback ...