China Master Tax Guide 2012 13

The past year has seen scores of changes, large and small, in the law of China taxation. And, like every other year in the last decade, CCH's always-welcome China Master Tax Guide has them all covered. Providing an overview of the Enterprise Income Tax Law and other tax laws, their application, and the changes - effective, pending, and proposed - that have arisen during 2011/2012, this 10th Edition has all the clear, easy-to-use guidance you'll need on new tax treatment in nearly every realm of tax practice, including: VAT reform pilot program in Shanghai; preferential policies for software and integrated circuit producing enterprises, high and new technology enterprises and enterprises established in the Western region; latest update on advance pricing agreements statistics; new social security law; advance ruling for customs valuation; and numerous revisions in specific areas such as VAT incentives, stamp duty exemption, self-reporting procedures for individual taxpayers, calculation of tax on bonuses, tax rates and range of applicable taxable income for wages and salaries, settlement of tax by employer, valuation of fixed assets, and much more. With its hallmark step-by-step guidance and graphic treatment of procedural detail, CCH's China Master Tax Guide 2012/13 lays out the latest law of China taxation in transparent, non-academic English. The Guide is expertly authored and updated 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.

CCH's annual Hong Kong Master Tax Guide is well-known as the preeminent handbook in the field, with detailed guidance and in-depth analysis of Hong Kong tax law. The 2012/13 Hong Kong Master Tax Guide not only explains all recent tax changes and their implications, but also continues its hallmark analysis of the underlying tax law, from basic legislation to court cases and the latest Departmental Interpretation and Practice Notes. This 2012/13 Hong Kong Master Tax Guide highlights legislative changes since the last edition, budgetary amendments, new and revised Departmental Interpretation and Practice Notes, tax-related Board of Review and court cases. Expert review by the professionals at Deloitte Touche Tohmatsu clarifies the practical implications of all recent changes in the light of the underlying law. For more than twenty years the Hong Kong Master Tax Guide has served the information and guidance needs of everyone doing business in Hong Kong. It has proven itself over the years to be of inestimable value to practitioners, other tax professionals and students. The 2012/13 Hong Kong Master Tax Guide is published by CCH, the world's leading publisher of guides to tax regimes including the US, UK, China, Canada, Australia, Singapore, Macao and Malaysia.

This guide is a practical overview for the international businessman to understand the rules, regulations and management issues regarding taxes in China. It is written very much from practical experience. We will help you to understand the implications of what can initially appear be a complicated and contradictory subject. This book tells you the basics of what you need to know, and point you at the structures you should use to enable your China business to be both in compliance and as tax efficient as possible.

"The Singapore Master Tax Guide Handbook 2012/13 is the most up-to-date, practical and reliable book on Singapore income tax law. The handbook explains how the law is applied to individuals, partnerships, corporations and other taxable entities. It provides accurate, legally sound guidance to help you understand and comply with current tax laws and changes that affect your 2011 returns."--Publisher's website.