21st Century Tax Avoidance Practices and Anti-Avoidance Enforcement Techniques under the Latest Tax System

Author: Zou Jun
Publisher:
Publish Date: 2001-01-01
Features: This book is aimed at a broad audience of financial professionals, providing an in-depth explanation of the fundamental theories of corporate tax avoidance. It summarizes various commonly practiced tax avoidance methods in China, discusses the principles behind these methods, and illustrates each method with real-world financial case studies, making it an extremely valuable reference for corporate finance and accounting personnel. What makes it even more commendable is that the book analyzes each tax category under China's current tax system, dissecting the tax avoidance principles and examples for Value Added Tax (VAT), Business Tax, Consumption Tax, and Income Tax. It provides practical and verifiable resources for rational tax avoidance for industrial enterprises, commercial enterprises, transportation companies, construction firms, financial and insurance institutions, tourism and catering businesses, and entertainment service providers.
At the same time, the book takes note of the gradual alignment of China's tax system with international standards and the realities of China's entry into the WTO. Therefore, it dedicates special attention to tax avoidance issues for "Sino-foreign joint ventures" (SFJVs), providing detailed analyses of seventeen commonly practiced tax avoidance methods. This is undoubtedly penetrating and offers high-value insights for the financial managers of SFJVs.