Corporate income tax law and practice in the People's Republic of China /
[Book]
Fuli Cao
New York :
Oxford University Press,
c2011
xiv, 512 p. :
ill. ;
24 cm
Includes bibliographical references and index
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
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Business enterprises-- Taxation-- Law and legislation-- China
Corporations-- Taxation-- Law and legislation-- China