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Corporate income tax law and practice in the People's Republic of China /
Table of Contents: “…Introduction -- Taxpayers -- Tax base and rate -- Income -- Deductions -- Depreciation and amortization -- Mergers and acquisitions -- Tax incentives -- Income from foreign countries and regions -- Income tax treaties -- Transfer pricing -- Withholding of tax at source -- Liquidation -- Tax filings and payments -- Tax audit and appeal.…”
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