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1. China’s Tax System
1.1 A Brief History
1.2 Legislative Organs
1.3 Tax Administration
1.4 Tax Revenue and Expenditure
2. China’s Business Taxes
2.1 Corporate Income Tax
2.2 Withholding CIT
2.2 Value-added Tax
2.3 Business Tax
2.4 Consumption Tax
2.5 Customs Duties
2.7 Other Taxes
3. Individual Income Tax
3.1 Tax Rates and Calculation Methods
3.2 Liability Determination for Foreign Individuals
3.3 Payment and Tax Declaration
4. Accounting, Audit and Tax Compliance
4.1 Chinese Accounting Standards
4.2 Annual Audit and Tax Compliance
4.3 Profit Repatriation
5. International Taxation
5.1 Anti-avoidance
5.2 Transfer Pricing
5.3 China’s Bilateral & Multilateral Agreements
5.4 Double Taxation Agreements