Taxation Of Foreign Investment In The P R Of China 1989

The authors aim to describe and analyse in particular China's tax laws as they relate to foreign enterprises and investment within the general context of the current economic reform. However, there are also references to the tax laws relating to Chinese domestic enterprises and individuals. The material is updated as from April 1988 and includes reference to notifications and interpretation rules issued by the Ministry of Finance. Tax incentives granted to certain types of investment or to special regions and the impact of China's tax treaties are also dealt with. Relevant texts of tax laws and regulations in relation to foreigners and income tax treaties with the U.S.A. and the United Kingdom concluded by China are appended.

Updated edition of report on the income tax regime in China applicable to foreign investors with reference to sales tax and import duties. The law is stated as of September 1986.

The author, a practitioner in Shanghai, contends that all foreign investment in China will remain totally at risk until a broad range of enormous administrative lacunae are filled with responsible, reliable legal norms. These gaps in the system-all clearly analyzed and measured her for the reader-include the lack of clear delineation between legal and policy norms, the breadth of discretion accorded to bodies charged with legal interpretation and implementation, the limited scope of judicial review, and resulting problems of legislative inconsistency and haphazard legal enforcement. Published under the Transnational Publishers imprint.

Covers the period from the middle of 1985 through the middle of 1989. Materials included are journal articles and monographs, not newspaper items. Covers: banking, civil law, contracts, criminal law, customs, elections, family law, Hong Kong and Macao, human rights, import and export, labor law, maritime law, military law, private international law, state security, taxation, technology transfer, texts of laws and more.

In The Limits of the Rule of Law in China, fourteen authors from different academic disciplines reflect on questions that have troubled Chinese and Western scholars of jurisprudence since classical times. Using data from the early 19th century through the contemporary period, they analyze how tension between formal laws and discretionary judgment is discussed and manifested in the Chinese context. The contributions cover a wide range of topics, from interpreting the rationale for and legacy of Qing practices of collective punishment, confession at trial, and bureaucratic supervision to assessing the political and cultural forces that continue to limit the authority of formal legal institutions in the People’s Republic of China.

China is now facing the challenge of designing and carrying out new reforms of its taxation system. This book covers a wide range of topics critical to China's future tax reform. Several prominent scholars and government officials have contributed papers which range from general tax issues to specific problem areas in tax policy design, implementation and legislation in China. The collaborative efforts between the Chinese and foreign scholars combine first hand knowledge of the current situation of China's tax reform with modern economic theory and methodology, and highlight key issues which are the focus of research on China's tax system today. Several papers also examine the linkages between tax reform and reforms in other areas in China, such as monetary and housing reforms, thus giving a more complete picture of the task ahead.

A combination of scholarly, commercial, and popular interests has generated a large quantity of literature on every aspect of Chinese life during the past two decades. This bibliography reflects these combined interests; it is broken up into sections by subject headings, and cross-references refer the researcher to related topics.