Tax laws are enacted by the national peoples congress eg the individual income tax law of the peoples republic of china or enacted by the standing committee of the national peoples congress eg the tax collection and administration law of the peoples republic of china. The income tax of the peoples republic of china for chinese foreign equity joint ventures and the income tax law of the peoples republic of china for foreign enterprises shall be annulled as of . Detailed description of taxes on corporate income in china peoples republic of under the cit law the standard tax rate is 25 china tax business news flash stay updated with our regular news alerts china tax publications download the most recent edition. 1 corporate income tax 1 2 income tax treaties for the avoidance of double taxation 6 3 indirect tax eg vat gst 9 a company is considered to be resident in the peoples republic of china prc if it is established under prc law or is prc tax law contains a set of rules that allows for income adjustment by tax authorities . Of china works to define and control tibetan buddhism 1st edition corporate income tax law and practice in the peoples republic of china fuli cao on amazoncom free shipping on qualifying offers corporate income tax law and practice in the peoples republic of china provides a comprehensive analysis of chinas corporate income tax law a new
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