Tax, Accounting and Audit in China 2018 (10th Edition)

Published: June 2018

This edition of Tax, Accounting, and Audit in China, updated for 2018, offers a comprehensive overview of the major taxes foreign investors are likely to encounter when establishing or operating a business in China, as well as other tax-relevant obligations. This concise, detailed, yet pragmatic guide is ideal for CFOs, compliance officers and heads of accounting who must navigate the complex tax and accounting landscape in China in order to effectively manage and strategically plan their China operations. The Guanghua School of Management, Peking University – a top university in China – has used the Guide as course reference material.

Type Credit US$
49 49.99
  • No. of Pages: 144 pages
  • ISBN: 978-988-14805-7-6

Tax, Accounting, and Audit in China 2018 offers a comprehensive overview of the major taxes that foreign investors are likely to encounter when establishing or operating a business in China, as well as other tax-relevant obligations. This concise, detailed, yet pragmatic guide is ideal for CFOs, compliance officers and heads of accounting who must navigate the complex tax and accounting landscape in China in order to effectively manage and strategically plan their China-based operations.

Taxation affects almost all aspects of doing business in China. With an idiosyncratic legal system widely different to that of Western countries, having a strong understanding of China’s tax liabilities enables foreign investors to simultaneously maximize the tax efficiency of their overseas investments while ensuring full compliance with the country’s tax laws and regulations.

In this guide, we discuss China’s tax laws and administration, corporate income tax, value-added tax, and individual income tax calculation methods and applicability. We also cover annual compliance requirements, profits/dividends repatriation and financial due diligence. In the international taxation context, we address such topics as transfer pricing and double taxation treaties.

This practical and easy-to-understand guidebook will be of invaluable use to all executives involved in handling company finances concerning China, including:

  • Chief Executive Officers
  • Chief Financial Officers
  • Accounting Managers Tax Specialists

The Guanghua School of Management, Peking University – a top university in China – has used the Guide as course reference material.

  1. China's Tax System
    1. A Brief History
    2. Legislative Organs
    3. Tax Administration
    4. Expenditure and Tax Revenue

  2. China’s Business Taxes
    1. Corporate Income Tax 
    2. Value-added Tax
    3. Consumption Tax
    4. Customs Duties
    5. Other Taxes

  3. Individual Income Tax
    1. Tax Rates and Calculation Methods 
    2. IIT Liability for Foreign Individuals
    3. Payment and Tax Declaration

  4. Accounting, Audit, and Tax Compliance
    1. Chinese Accounting Standards
    2. Annual Audit and Tax Compliance
    3. Profit Repatriation

  5. International Taxation
    1. Anti-avoidance
    2. Transfer Pricing
    3. China’s Free Trade Agreements
    4. Double Taxation Agreements

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