Tax Planning for Expatriates in China

Front Cover
Kluwer Law International B.V., 2005 M01 1 - 412 pages
Tax Planning for Expatriates in China provides comprehensive, easy-to-follow and practical information on tax planning for expatriates in China.

Rules and pertinent issues for general tax planning, taxable income, the basis of tax liability, application of tax treaties and methods to eliminate double taxation for expatriates to China are closely examined, with useful summary tables and sample forms included for easy reference. Recommendations and calculations of tax-efficient expatriate compensation packages in compliance with China individual income tax regulations are also provided, supplemented with illustrative examples.

Written by experts, Tax Planning for Expatriates in China is an indispensable guide for human resource professionals of multinational companies and foreign investment enterprises and individuals assigned to work in China.

This title forms part of the Asia Business Law Series. The Asia Business Law Series is published in cooperation with CCH Asia and provides updated and reliable practical guidelines, legislation and case law, in order to help practitioners, policy makers and scholars understand how business is conducted in the rapidly growing Asian market.

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This book was originally published by CCH Asia as the loose-leaf Tax Planning for Expats in China

 

Selected pages

Contents

PART I INDIVIDUAL INCOME
1
Liability to Tax p
7
Taxable Income and Deductions p
19
Exemptions and Reductions p
37
Tax Calculation p
43
Selfreporting by taxpayers 7004
74
Tax refund
82
8011
91
Taxation of Individuals
107
Dividends Interest and Royalties p
129
Elimination of Double Taxation p
137
TAX PLANNING
143
Planning with Illustrative Examples p
153
MISCELLANEOUS
179
LEGISLATION
191
APPENDICES p
357

10001
97
INDEX p
403

Common terms and phrases

accordance actual working period Administration of Taxation allowances amount of tax Article Beijing bonus bonuses business operations certificate China’s tax treaties compensation competent taxation authority contracting derived from wages dividends documents double taxation employee employee’s employment income exempt from individual expatriate expenses foreign enterprise foreign investment enterprise Hong Kong income derived income received Income Tax Law individual income tax levying and collection limited situations lived in China month monthly National People's Congress overseas pay tax People’s Republic permanent establishment personal services personnel PRC individual income production and business receipt relevant renminbi Republic of China resident in China shares stipulated stock options subject to individual subject to tax tax bureau tax declaration tax evasion tax in China tax on income tax payment tax returns tax-withholding agents taxable income taxpayer territory of China wages and salaries wages or salaries withholding agent withholding tax yuan

Bibliographic information

TitleTax Planning for Expatriates in China
Volume 1 of Asia business law series
AuthorDeloitte Touche Tohmatsu (Firm)
Editionillustrated, reprint
PublisherKluwer Law International B.V., 2005
ISBN9041124233, 9789041124234
Length412 pages
  
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