LEADER 00000cam a2200709Ka 4500 
001    ocn760884509 
003    OCoLC 
005    20160527040616.6 
006    m     o  d         
007    cr cnu---unuuu 
008    111114s2011    enka    ob    001 0 eng d 
019    759036778|a778616447|a816867307|a819503942|a821640865 
020    9780199750238|q(electronic book) 
020    0199750238|q(electronic book) 
020    1283299844 
020    9781283299848 
020    |z9780195393392 
020    |z0195393392 
024 8  9786613299840 
035    (OCoLC)760884509|z(OCoLC)759036778|z(OCoLC)778616447
       |z(OCoLC)816867307|z(OCoLC)819503942|z(OCoLC)821640865 
037    329984|bMIL 
040    N$T|beng|epn|cN$T|dCDX|dE7B|dOCLCQ|dYDXCP|dOCLCF|dOCLCO
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041 0  eng|achi 
043    a-cc--- 
049    RIDW 
050  4 KNQ3592|b.C36 2011eb 
072  7 LAW|x068000|2bisacsh 
082 04 343.5105/267|222 
090    KNQ3592|b.C36 2011eb 
100 1  Cao, Fuli.|0https://id.loc.gov/authorities/names/
       n2010073705 
245 10 Corporate income tax law and practice in the People's 
       Republic of China /|cFuli Cao. 
264  1 Oxford ;|aNew York :|bOxford University Press,|c[2011] 
264  4 |c©2011 
300    1 online resource (xiv, 512 pages) :|billustrations 
336    text|btxt|2rdacontent 
337    computer|bc|2rdamedia 
338    online resource|bcr|2rdacarrier 
340    |gpolychrome|2rdacc 
347    text file|2rdaft 
504    Includes bibliographical references and index. 
505 0  Introduction -- Taxpayers -- Tax base and rate -- Income -
       - Deductions -- Depreciation and amortization -- Mergers 
       and acquisitions -- Tax incentives -- Income from foreign 
       countries and regions -- Income tax treaties -- Transfer 
       pricing -- Withholding of tax at source -- Liquidation -- 
       Tax filings and payments -- Tax audit and appeal. 
520    Corporate Income Tax Law and Practice in the People's 
       Republic of China provides a comprehensive analysis of 
       China's corporate income tax law. A new corporate income 
       tax law came into effect on January 1, 2008. The new law 
       unified the two corporate income tax systems that were 
       applicable to domestic enterprises, foreign enterprises 
       and foreign invested enterprises, respectively. A large 
       portion of this book summarizes the new tax law, the 
       implementation rules of the law, and the interpretation 
       circulars issued by the Chinese tax authorities. The 
       mapping of sections of tax law, regulations, and circulars
       into the applicable areas of business transactions and 
       operations is helpful to lawyers, accountants, and other 
       professionals. Detailed citations allow readers to find 
       the authorities at their original sources. Also included 
       is some introductory and historical information for those 
       who seek a general knowledge of China tax law. One chapter
       is devoted to addressing major areas of tax treaties and 
       agreements between China and other countries or regions. 
       Tables summarizing the treaties with regards to permanent 
       establishment, dividends, interest, royalties, and capital
       gains provide readers with a quick reference and an 
       efficient means for comparative analysis. The issues of 
       administration and enforcement of specific tax rules are 
       discussed in various chapters. Separate chapters cover tax
       compliance and tax audit and appeals. In addition, the 
       book comments on various tax rules and offers a view of 
       possible tax treatments in areas that have not been 
       addressed or clearly addressed by the law, regulations and
       other authorities. 
588 0  Print version record. 
590    eBooks on EBSCOhost|bEBSCO eBook Subscription Academic 
       Collection - North America 
650  0 Business enterprises|xTaxation|xLaw and legislation|0https
       ://id.loc.gov/authorities/subjects/sh94009450|zChina.
       |0https://id.loc.gov/authorities/names/n79091151-781 
650  0 Corporations|xTaxation|xLaw and legislation|0https://
       id.loc.gov/authorities/subjects/sh85032954|zChina.|0https:
       //id.loc.gov/authorities/names/n79091151-781 
650  0 Income tax|xLaw and legislation|0https://id.loc.gov/
       authorities/subjects/sh85064786|zChina.|0https://
       id.loc.gov/authorities/names/n79091151-781 
650  0 Taxation|xLaw and legislation|zChina.|0https://id.loc.gov/
       authorities/subjects/sh2008112530 
650  7 Business enterprises|xTaxation|xLaw and legislation.|2fast
       |0https://id.worldcat.org/fast/842641 
650  7 Corporations|xTaxation|xLaw and legislation.|2fast|0https:
       //id.worldcat.org/fast/879949 
650  7 Income tax|xLaw and legislation.|2fast|0https://
       id.worldcat.org/fast/968749 
650  7 Taxation|xLaw and legislation.|2fast|0https://
       id.worldcat.org/fast/1143921 
651  7 China.|2fast|0https://id.worldcat.org/fast/1206073 
655  4 Electronic books. 
776 08 |iPrint version:|aCao, Fuli.|tCorporate income tax law and
       practice in the People's Republic of China.|dOxford ; New 
       York : Oxford University Press, ©2011|z9780195393392
       |w(DLC)  2010046919|w(OCoLC)678924705 
856 40 |uhttps://rider.idm.oclc.org/login?url=http://
       search.ebscohost.com/login.aspx?direct=true&scope=site&
       db=nlebk&AN=405981|zOnline eBook. Access restricted to 
       current Rider University students, faculty, and staff. 
856 42 |3Instructions for reading/downloading this eBook|uhttp://
       guides.rider.edu/ebooks/ebsco 
901    MARCIVE 20231220 
948    |d20160616|cEBSCO|tebscoebooksacademic|lridw 
994    92|bRID