Реклама. ООО «ЛитРес», ИНН: 7719571260.
INTRODUCTION
DOING BUSINESS IN CHINA
Joint Ventures — Same Bed, Same Dreams
Wholly Owned Foreign Entity (WOFE)
Foreign Invested Commercial Enterprise
The Registered Representative Office
Assembling and Processing Contracts
Other Methods
How Your Business Will Be Taxed in China. Corporation Taxes
Employment Taxes
Value Added Tax (VAT)
Business Tax
Circulars 39 and 40
How You Will be Taxed in China
The Individual Income Tax
The 90-days and 183-days Tests
More than 90 (or 183) Days But Less Than The Full Calendar Year
One Full Calendar Year or More
Taxation on Interest Income
Taxation on Dividend Income
Royalty Income Taxation
Capital Gains
Stock Options
Real Property Tax
Tax Incentives
Current Investment Policies and Your Choices. Current Investment Policies
Major Issues Concerning Investing in China
Choosing your Business Entity
Starting a business in China. STARTING A BUSINESS IN CHINA. Location, location, location
Set-up Costs
Operating Costs
Can You Exit Smoothly?
The Economic Zones and Areas: What Was and What Could Be
Shenzhen
Pudong
Binhai
Bohai
Chengyu Economic Zone
The Next Zone?
Employment Contracts Under the New Contract Law
YOUR NEW STANDARD OPERATING PROCEDURES FOR EMPLOYING WORKERS IN CHINA:
Transfer Pricing
Document Requirements
The Documentation Process
Preparing Necessary Documentation
The VAT
Other Anti-Avoidance Rules
The Individual Income Tax Return
Accounting in China
A bit of accounting history in China:
CAPA’s mission is:
Ethics in accounting in the PRC
Ethics, Integrity and Social Responsibility of the CPA and the Accounting Profession
CURRENT PROBLEMS FACING THE ACCOUNTING PROFESSION
WHY DID THIS HAPPEN?
INTEGRITY
Globalization and the Accounting Profession
Objectives
Fundamental Principles
Action Points for the Accountancy Profession
Ask Yourself the Following:
The key to any change in the profession is you!
Corruption in China (and India, too): An end to corruption in India and China? Who’re you kidding?
The Contract Processing Trade, Then and Now: the Pearl River Delta and Hong Kong
Such was the past
The Tax Profession in China the Certified Tax Agent
Living in China on a Permanent Basis Retirement Planning
So.....how do you legally reside in China if you are not Chinese?
Some vital tax bullet points for what is still a ‘unique’ retirement country
Visas:
Stipulations upon real estate:
I LOVE A PARADE. October 1999
Ten Years After — Postscript. January, 2009
HONG KONG. Doing Business in Hong Kong
Taxation in Hong Kong. Introduction to the Tax System
An executive summary of Hong Kong’s simple tax law
Tax Incentives in Hong Kong
The Story Behind the Economic Miracle that is Hong Kong. The History
50-50 Policy & Hong Kong Power
The Hong Kong Advantage
Greater Hong Kong Will Shenzhen be Part of the Future?
It’s all about the land
The Amalgamation of Hong Kong and Shenzhen
Stock Exchanges: Hong Kong, Shanghai and Shenzhen
Pie in the Sky?
A new business model
MACAO. Business and Taxes in Macao
Gambling and China’s Newest Boom Town
How to do Business in Macao
On a Project Basis
Taxation in Macao
Indirect Taxes
Direct Taxes
Basic Tax Rates:
Tax Incentives
Incentives for 2008:
Other Useful Macao Info:
The Downside of doing Business in Macao
The Upside
TAIWAN. Doing business in Taiwan
Taxation in Taiwan. Introduction to the tax system
Taxes in Taiwan are very clearly divided into four categories:
The corporation income tax
The VAT
Personal Income Tax
Withholding
Other types of taxation
Taiwan Tax Incentives
The Statute for Upgrading Institutions (SUI)
Individual income tax incentives
Taiwan and the P.R.C
DOING BUSINESS IN KOREA
Taxation in Korea
Corporation Income Taxes
Personal Income Taxes
Personal tax rates
Income Tax for Foreigners
Non-Resident Income Taxation
Non-Resident Capital Gains
The VAT
Tax Treaties
Tax incentives including SEZs
The Korean Economy, Now and in the Immediate Future. Korea
Real Estate Tax
Korea and tax evasion
It is looking more and more like Korea is just not open to foreign direct investment
In summary
A guide to getting tax information in Korea
Getting Help
Short on law but long on explanation
A little history of Korean taxation
The North Korean SEZ. Taxation in North Korea
BASEBALL IN GUANGZHOU!
INDIA. DOING BUSINESS IN INDIA
Liaison Office (Representative Office)
Taxation (Lagaan) in India
Corporation Income Taxes
The Service Tax
P-notes and the Service Tax
Individual Income Taxes
e-Filing
Tax Incentives in India. The Special Economic Zones of India
Counting numbers in India the Iakh and the crore
C is for Corruption
The Indian Budget of 2008-2009: Warning: For Serious Tax Nerds Only. The VAT and the Great Agricultural Loan Give-Away
India and the ‘best’ double tax avoidance agreement countries for doing business
A Visit to Two Tax Offices
My Guangzhou Audit Part One: That Was Then
My Guangzhou Audit Part Two: This is Now
Journey to India: 2008
China India: Trade, Taxation, Carbon Emissions and Kangaroo Farts
Suggested Readings on India
ME AND FIVE GUYS NAMED MO
THAILAND. How to do business in Thailand
‘Ordinary’ Partnership
Registered Limited Partnership
Branch and Representative Offices and Regional Offices, too!
The Thailand Limited Company
How you and your business will be taxed in Thailand. Personal Income Tax in Thailand
Corporation income taxes
Value Added Tax
Other primary types of taxation
Current tax incentives to do business in Thailand
Retirement in Thailand
General thoughts about Thailand
Thaksin
DOING BUSINESS IN SINGAPORE
Taxation in Singapore
The basics of Singapore taxation
Singapore will impose taxes upon the following:
Singapore tax law specifically covers six categories of income that are subject to taxation:
Tax rates
Current tax incentives in Singapore. What Singapore does not have
What Singapore does have
The history of Singapore in one fell swoop
Gaming and Singapore a good idea before bad times
VIETNAM. How to do business in Vietnam
Two basic business taxes
How Vietnam will tax you, the individual
Tax incentives
What else does it behoove you to know about Vietnam?
Vietnam and me
Contract processing trade moving from China to Vietnam. The Contract Processing Trade, Then and Now: Up the Food Chain: China’s Pearl River Delta and Vietnam
Vietnam’s Financial Blues
What About the Hong Kong, Taiwanese (or, perhaps, Korean or Japanese) investor?
TAXATION FOR U.S. EXPATS
Some important rules
The Foreign Earned Income Exclusion
ACKNOWLEDGEMENTS
A VERY SPECIAL ACKNOWLEDGMENT
For Katherine Lipsher
…who, in the 16 years we have been with one another, has never quite understood how or why I have developed my business but who has backed me 200 percent all the time.
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The practical benefits of this volume can be highlighted by informing readers of what they will not find in the pages that follow. You will not be exposed to the musings of an academic. Nor will you find the sanitized language of an industry spokesman. Lispher’s voice is one of real-world grit and authenticity. And no relevant topic is off limits; he tells it like it is. If that requires a frank discussion of corruption and its consequences for taxpayers, then so be it. He is at once an optimist and a realist.
Above all else, Lipsher appreciates cross-border taxation as contextual human drama. Governments tax economic activity because they must. Politicians offer tax breaks to their constituents because they must. And taxpayers will move heaven and earth to reduce their tax burden, again, because they must. Hindus would characterize the balance as reciprocal dharma, each factor tugging the other in equal but opposite directions.
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