出版時間:2012-4 出版社:世界圖書出版公司 作者:林德良,羅穎媚 著 頁數(shù):233
內(nèi)容概要
在國內(nèi)開展業(yè)務(wù)的外商經(jīng)常會在日常經(jīng)營上遇到許多問題而無法得到足夠可操作的參考信息。本書的作者根據(jù)其多年為外商提供咨詢服務(wù)的實踐工作,集合了外資公司設(shè)立、財務(wù)、稅務(wù)、勞動法與簽證等相關(guān)資料,為外商進(jìn)駐中國市場在經(jīng)營上提供可靠、具體的實務(wù)參考。本書是準(zhǔn)備前來中國投資或目前已經(jīng)在中國工作的外籍管理者不可多得的參考工具書。
作者簡介
Mr.Kenneth Lam,has 20 years experiences in running multi-nationao chain operations-including 15 years in China-inleading positions with various conglomerates in consulting,retailing.manufacturing as well as service industries. Kenneth founded AsianBiz Center&Consulting Co.Ltd.in Shang-hal;as CEO,he has expanded the company into one ofthe leadingserviced office providers in China,alongside with providinginteqrated solutions and consulting services.Through AsianBiz.Kenneth provides valuable advice.ranging from corporatestructure,tax advice to accounting practices,to relieve clients ofunnecessary cost.bureaucracy and hassle. In line with the publication ofthis book.Kenneth contributes andshares with entrepreneurs his insights in doing business in China. Ms.Helen Law holds a double Bachelor Degree in Finance and Hotel Management(High Honors)from the University of Hawaii,and MBA(Dean's List)from the University of WesternOntario,Canada. Helen started her career with 2 reputable chains(Regent andDynasty-Inter Continental)In developing hotels,serviceapartments,clubs and multi.functionao reao estate projects inChina(including the Mainland,Hong Kong SAR and TaiwanProvince),Vietnam,Sri Lanka,Thailand and USA.With thisbackground.she founded Wealth lsland Consultants(China)which focuses ON providing planning and hospitality consul-tancy services to property developers and Government institu.tions in China.Recently,Helen has carried her entrepreneudalsptit even further by founding Triton Wines&Catering(based inShanghai,joint-venture with an Australian winery). Meanwhile,Helen also provides services to her Alma Mater aswell as the University Of Hong Kong.and writes teaching casesusing her China projects as practical reference.
書籍目錄
Prologue:Purpose of this Book Paet 1 Before Starting Your Business in China 1.1 Understanding China:A Country of Vast Regional Differences 1.1.1 Historica[Background 1.1.2 Regional Differences 1.2 UnderStanding the Government's Organization&Role of Key Authorities 1.2.1 Central Government Organization Chart 1.2.2 Key Authorities in China 1.3 UnderStandina China's onvestment Policies 1.3.1 Open Door Policy since 1978 1.3.2 China's Basic Means of Absorbing Foreign Investment 1.3.3 Exploitation 1.3.4 BOT Projects 1.4 Stages of Foreign Involvement 1.5 Changes after Joining WTO&Worldwide Financial Crisis 1.5.1 Major CommitmentS for WTO 1.5.2 QFII 1.5.3 QDII 1.6 Regional Imparity Regarding Investment Environment 1.6.1 Best Regions for Business in China 1.6.2 Gateway Cities Versus 2nd Tier&3rd tier Cities 1.6.3 Eastern China&Yangtze Delta 1.6.4 Centra0&Western China 1.6.5 North Eastern China 1.6.6 Southern China-ASEAN Market 1.6.7 Hai Nan&Sanya:The New ontemational Tourism Destinations 1.6.8 Pearl River Delta.Hong Kong&CEPA 1.6.9 Zaiwan&ECFA Part 2 Starting A Business in China 2.1 The"Go Ahead"Decision 2.1.1 Formulating Strategies 2.1.2 Understanding the Government Policies 2.1.3 Taxation Planning 2.1.4 Deciding on Investment Structure and Defining Business Scope 2.1.5 WFOE Defined 2.2 Setting Up a Wholly Foreign Owned Enterprise 2.2.1 WFOE Organizational Structure 2.2.2 Key Issues Regarding WFOE Incorporation 2.2.3 Types of WFOE 2.2.4 WFOE Application 2.2.5 Feasibility Study Report 2.2.6 Annual Audit&Annual License Review 2.2.7 Increasing Working Capital 2.3 Setting Up a Representative office 2.3.1 Features of an RO 2.3.2 New Regulation Changes on the RO 2.3.3 Insights into the Policy Changes on the Ro 2.3.4 GeneraL Comments 2.3.5 Understanding the Application Prerequisites 2.3.6 Full.time&Part-time Chief RepreSentative 2.3.7 Application Procedures 2.3.8 Time Table for RO Set Up 2.3.9 Special Approval 2.3.10 Operating an RO 2.3.11 Taxation for RO 2.3.12 Ro Tax Filing 2.3.13 Accounting{or ROs 2.3.14 Annua0 Auditing for RO 2.3.15 Employment ossues for RO 2.3.16 Work Visa.Work Permit&Residence Permit 2.3.17 Relocation of an RO&Changing a Chief Representative 2.3.18 Deregistration of a Representative Office 2.4 Comparisons between RO and WFOE 2.4.1 RO VS WFOE-Capital Structure 2.4.2 RO VS WFOE-Operations&Business Scopes 2.4.3 RO VS WFOE-Taxation 2.4.4 RO VS WFOE-Maintenance Cost 2.5 Business Franchising 2.5.1 Investment Structures on Franchising Business 2.6 Risks of Investing through"Hidden-Ownership" Part 3 China's Accounting & Tax Systems 3.1 Historical Development of China's Accounting System 3.2 Bases&Concepts of China's Accounting System 3.3 Tax Laws&Regulations 3.3.1 The New Enterprise Income Tax Law 3.3.2 Preferential Policies 3.4 Corporate Income Tax 3.4.1 The Reguoation 3.4.2 IIIustration 3.4.3 Resident &Non-resident Enterprises 3.5 Business Tax(BT) 3.5.1 Introduction 3.5.2 Impact of BT on the Competitiveness of Service Industry in China 3.6 Value-Added Tax(VAT) 3.6.1 Introduction 3.6.2 General Taxpayer VS Small-scale Taxpayer C 3.6.3 Qualifying as General Taxpayers 3.6.4 Purchasing from General Taxpayer or Small-scale Taxpayer? 3.6.5 Mixed Sales Activities 3.6.6 Managing Accounting Records 3.6.7 Annual Review 3.6.8 VAT Reform 3.6.9 Impact Of VAT Changes on BT Payer 3.6.10 Impact of Changes in Export VAT Refund 3.7 Withholding Tax Rate 3.8 Consumption Tax 3.9 Stamp Duty 3.10 Auditing Requirements in China 3.10.1 Annual Audit Requirement 3.10.2 Format&Content of an Audit Report 3.11 Distributing&Repatriating Profits 3.11.1 Priorities for Distributing Profits 3.11.2 Repatriating Dividends 3.12 Fa-piao:The Chinese Invoice 3.12.1 Importance of Fa-piao 3.12.2 Types of Fa-piaos 3.12.3 Computerized Fa-piao&Tax Contro System 3.12.4 Storage of Fa-piao 3.12.5 Inspection by Tax Authorities 3.12.6 "Purchasing"Fa-piaos? 3.13 Tax Return&PaVment Deadlines …… Part 4 China's Personal Income Zax Regime Part 5 Human Resources Management Part 6 "Golden Tips"for China operations Part 7 The Expat,s"China Survival Kit" Part 8 Conclusion
章節(jié)摘錄
版權(quán)頁: 插圖: negligence or malpractice over the past 3 years. By early 2009,as many as 79 foreign institutional investors had obtained QFIIqualification in China.Since they are"late.comers",their market penetration is hardlyvery significant as compared to the domestic security firms which have been establishedfor years.Some local Shanghainese observe that in a few commercial districts,thereare more security trading companies than there are convenient stores;nonetheless,few if any of these security firms belong to the 79 QFIIs.In a way.to think positively.this phenomenon can be interpreted as a big room for growth for the QFIIs.Foreignbanks faced a similar situation a few years ago when they first entered China,but bynow Hong Kong Bank,Standard Chartered Bank,Development Bank of Singapore andothers have branch networks spreading like grape vines all over the gateway cities inChina with client base penetrating to local Chinese nationals and expats alike. 1.5.3 QDII Over the past 5 years,foreign trade surplus and foreign reserve account have beengrowing rapidly,thus causing pressure to appreciate the exchange rate of Ren.min-bi(the Chinese local currency)an to allow free float and exchange of Ren-min-biinternationally.In 2006.the Chinese Government introduced the Qualified DomesticInstitutional Investor(QDII)Scheme which can be seen as a transitional arrangementallowing domestic investors to access foreign markets before the Ren-min-biis widelytraded in the world and when local capital is not permitted to move in and out of thecountry with complete freedom.
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