The taxation of foreign investment enterprises and foreign enterprises

Journal
Chan, W.; Wong, I.
China (People's Rep.)
Asia-Pacific Tax Bulletin 2005 (Volume 11), No. 6
FormatPDF
EUR
40
| USD
45
(VAT excl.)

The authors discuss various aspects of the taxation of foreign investment enterprises and foreign enterprises in China, including the imposition of income tax, withholding taxes and turnover and other taxes, the types of tax incentives available to these enterprises, and tax administration matters.