Author Description

Chinese tax regulations include direct taxes, indirect taxes, other taxes, custom duties and from a collection point of view, China's tax administration adopts a very devolved system, with revenue collected and shared between different levels of government in accordance with contracts between the different levels of the tax administration system. With respect to international treaties, China has established a network of bilateral tax treaties and regional free trade agreements. This book provides an overview on the Chinese tax system in English and Chinese language, key facts, bullet points and slides for an easy understanding of the local regulations.