China Master Tax Guide 2009-2010

Since the new China Enterprise Income Tax Law took effect on 1 January 2008, numerous rules and regulations have continually been released to clarify uncertainties or conflicting interpretations. Besides, there are also new rules for other taxes. As always, the latest annual edition of this incomparable resource for companies that have business dealings in China provides practical up-to-date guidance to the current China tax system.

Key changes covered in the 7th Edition include new rules for non-resident enterprises, the long-awaited implementation measures on special tax adjustments and contemporaneous documentation administration, amended turnover tax regulations and new tax incentives for several business sectors. As always, the expert treatment explores the full spectrum of taxation issues, including procedural matters such as assessment and payment, legislation, tax authority interpretation and circulars.

With its unbeatable combination of up-to-date, step-by-step legal guidance and crystal-clear graphic treatment of procedural detail, CCH's China Master Tax Guide 2009/10, 7th Edition lays out the latest Law of China taxation in clear, non-academic English, making it the fastest, easiest way for practitioners to ensure the speediest progress and the most favourable outcome in China tax matters. The Guide is expertly authored by the professionals at Deloitte Touche Tohmatsu, who use their on-the-ground experience to make the book truly useful for day-to-day work.