Fuli Cao of Jones Day, Beijing, China is involved with the tax and business aspects of international transactions between China and other countries including inbound and outbound China investments, mergers and acquisitions, reorganizations and restructuring, private equity, structured financings, and tax dispute resolution.Mr. Cao is a China chapter contributor to Tax Law Client Strategies in Asia and New Zealand and BNA Tax Management Portfolio Corporate Bankruptcy and a contributor to several other legal and tax publications. He is a speaker on China tax at various forums.

"Fuli Cao, with his extensive international tax knowledge, witnessed the fast development of China and its tax systems. His book shares his wisdom by providing a clear interpretation and presentation of the ambiguous Chinese tax regulations." --Yang Xue Lian (Forest) Vice President, Siemens Ltd., China and Tax Director of Northeast Asia"Leading China tax expert, Fuli Cao, has prepared a comprehensive, accessible guide to the taxation of corporations in China. He integrates administrative pronouncements and tax treaties with China's new Enterprise Income Tax law to create an indispensable handbook for anyone involved in China taxes." --Professor Paul Gillis, Guanghua School of Management, Peking University"This book will undoubtedly serve as a valuable first resource for tax practitioners grappling with the complexities of the PRC's income tax system." --Lewis J. Greenwald, Boston, Massachusetts

• Preface 1. Introduction 2. Taxpayers 3. Tax Base and Rate 4. Income 5. Deductions 6. Depreciation and amortization 7. Mergers and Acquisitions 8. Tax Incentives 9. Income from Foreign Countries and Regions 10. Income Tax Treaties 11. Transfer Pricing 12. Withholding of Tax at Source13. Liquidation 14. Tax Filings and Payments 15. Tax Audit and Appeal Appendix Corporate Income Tax Law of the People's Republic of China (unofficial English translation) Corporate Income Tax Law of the People's Republic of China (Chinese version) The Implementation Rules for the Corporate Income Tax Law of the People's Republic of China (unofficial English translation)The Implementation Rules for the Corporate Income Tax Law of the People's Republic of China (Chinese version) Index

Fuli Cao of Jones Day, Beijing, China is involved with the tax and business aspects of international transactions between China and other countries including inbound and outbound China investments, mergers and acquisitions, reorganizations and restructuring, private equity, structured financings, and tax dispute resolution.Mr. Cao is a China chapter contributor to Tax Law Client Strategies in Asia and New Zealand and BNA Tax Management Portfolio Corporate Bankruptcy and a contributor to several other legal and tax publications. He is a speaker on China tax at various forums.

"Fuli Cao, with his extensive international tax knowledge, witnessed the fast development of China and its tax systems. His book shares his wisdom by providing a clear interpretation and presentation of the ambiguous Chinese tax regulations." --Yang Xue Lian (Forest) Vice President, Siemens Ltd., China and Tax Director of Northeast Asia"Leading China tax expert, Fuli Cao, has prepared a comprehensive, accessible guide to the taxation of corporations in China. He integrates administrative pronouncements and tax treaties with China's new Enterprise Income Tax law to create an indispensable handbook for anyone involved in China taxes." --Professor Paul Gillis, Guanghua School of Management, Peking University"This book will undoubtedly serve as a valuable first resource for tax practitioners grappling with the complexities of the PRC's income tax system." --Lewis J. Greenwald, Boston, Massachusetts

• Preface 1. Introduction 2. Taxpayers 3. Tax Base and Rate 4. Income 5. Deductions 6. Depreciation and amortization 7. Mergers and Acquisitions 8. Tax Incentives 9. Income from Foreign Countries and Regions 10. Income Tax Treaties 11. Transfer Pricing 12. Withholding of Tax at Source13. Liquidation 14. Tax Filings and Payments 15. Tax Audit and Appeal Appendix Corporate Income Tax Law of the People's Republic of China (unofficial English translation) Corporate Income Tax Law of the People's Republic of China (Chinese version) The Implementation Rules for the Corporate Income Tax Law of the People's Republic of China (unofficial English translation)The Implementation Rules for the Corporate Income Tax Law of the People's Republic of China (Chinese version) Index

Fuli Cao of Jones Day, Beijing, China is involved with the tax and business aspects of international transactions between China and other countries including inbound and outbound China investments, mergers and acquisitions, reorganizations and restructuring, private equity, structured financings, and tax dispute resolution.Mr. Cao is a China chapter contributor to Tax Law Client Strategies in Asia and New Zealand and BNA Tax Management Portfolio Corporate Bankruptcy and a contributor to several other legal and tax publications. He is a speaker on China tax at various forums.

"Fuli Cao, with his extensive international tax knowledge, witnessed the fast development of China and its tax systems. His book shares his wisdom by providing a clear interpretation and presentation of the ambiguous Chinese tax regulations." --Yang Xue Lian (Forest) Vice President, Siemens Ltd., China and Tax Director of Northeast Asia"Leading China tax expert, Fuli Cao, has prepared a comprehensive, accessible guide to the taxation of corporations in China. He integrates administrative pronouncements and tax treaties with China's new Enterprise Income Tax law to create an indispensable handbook for anyone involved in China taxes." --Professor Paul Gillis, Guanghua School of Management, Peking University"This book will undoubtedly serve as a valuable first resource for tax practitioners grappling with the complexities of the PRC's income tax system." --Lewis J. Greenwald, Boston, Massachusetts

• Preface 1. Introduction 2. Taxpayers 3. Tax Base and Rate 4. Income 5. Deductions 6. Depreciation and amortization 7. Mergers and Acquisitions 8. Tax Incentives 9. Income from Foreign Countries and Regions 10. Income Tax Treaties 11. Transfer Pricing 12. Withholding of Tax at Source13. Liquidation 14. Tax Filings and Payments 15. Tax Audit and Appeal Appendix Corporate Income Tax Law of the People's Republic of China (unofficial English translation) Corporate Income Tax Law of the People's Republic of China (Chinese version) The Implementation Rules for the Corporate Income Tax Law of the People's Republic of China (unofficial English translation)The Implementation Rules for the Corporate Income Tax Law of the People's Republic of China (Chinese version) Index