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China’s Business Taxes

  • Chris Devonshire-Ellis
  • Andy Scott
  • Sam Woollard
Chapter
Part of the China Briefing book series (China Briefing)

Abstract

Every foreign investor needs to be aware of what taxes they are liable for, how to calculate those liabilities, and when exemptions can be claimed. This chapter provides an overview of corporate income tax, withholding tax, value-added tax, business tax, consumption tax, and others.

Keywords

Representative Office General Taxpayer Deductible Item 
These keywords were added by machine and not by the authors. This process is experimental and the keywords may be updated as the learning algorithm improves.

Copyright information

© Springer-Verlag Berlin Heidelberg 2011

Authors and Affiliations

  • Chris Devonshire-Ellis
    • 1
  • Andy Scott
    • 1
  • Sam Woollard
    • 1
  1. 1.Dezan Shira & AssociatesAsia Briefing Ltd.KowloonHong Kong, PR China

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