Sunshine Tax Optimization

Author: Kan Zhenfang
Publisher:
Publish Date: 2006-04-01
Features: This book emphasizes practicality, presenting tax planning techniques entirely through case studies to ensure clarity. Some cases are adapted from real-life examples, with relevant laws and regulations provided for interpretation and operational use. However, readers should focus on the thought process and methods when referring to the cases in the book, avoiding rigid application. Special attention should be paid to changes in relevant laws and regulations when using the cases, as the timeliness of more specific practical cases diminishes. The book is organized by tax law categories, generally arranged in order of increasing complexity, with each case capable of standing alone as a separate section. It primarily covers individual income tax, corporate income tax, foreign-invested enterprises and foreign enterprises' income tax, value-added tax, and consumption tax, with a focus on real estate, high-tech and software enterprises, manufacturing, and service industries. This book is suitable for corporate financial managers, business managers, tax scholars, tax advisors from intermediary institutions, accountants, and civil servants from tax authorities. It can also serve as a teaching material for postgraduate students in tax-related fields at universities, as well as for MBA and EMBA programs in tax planning case studies.