Skip to main content
Disciplines
Automotive Business IT + Informatics Construction + Real Estate Electrical Engineering + Electronics Energy + Sustainability Insurance + Risk Finance + Banking Management + Leadership Marketing + Sales Mechanical Engineering + Materials
DE
EN
Books
Journals
Events
Topic Page
Marketing
Start single access now
Access for companies
12th International Engine Congress 2025 | 25. + 26. February 2025

Meeting Place for the Powertrain and Sustainable Fuels Community

The congress will examine the future role of the internal combustion engine and its non-fossil fuels from a global perspective with leading experts. Be part of it! More information and booking options are available on our website.
EXTENDED SEARCH
Log in
Top
Published in:
Read chapter Read first chapter

2021 | OriginalPaper | Chapter

China

Authors : James Yi Min Zhao, Claire Fan Yi Liu

Published in: Intangibles in the World of Transfer Pricing

Publisher: Springer International Publishing

Log in

Activate our intelligent search to find suitable subject content or patents.

search-config
loading …

Abstract

The Chinese Enterprise Income Tax Law (“EIT Law”) and its Implementation Regulations specify the general tax treatment of intangibles from the tax perspectives of the People’s Republic of China (“PRC”), including descriptions of intangibles, methods to be adopted in computing the taxation basis, and amortized expenses calculations, etc.

Dont have a licence yet? Then find out more about our products and how to get one now:

Springer Professional "Wirtschaft+Technik"

Online-Abonnement

Mit Springer Professional "Wirtschaft+Technik" erhalten Sie Zugriff auf:

  • über 102.000 Bücher
  • über 537 Zeitschriften

aus folgenden Fachgebieten:

  • Automobil + Motoren
  • Bauwesen + Immobilien
  • Business IT + Informatik
  • Elektrotechnik + Elektronik
  • Energie + Nachhaltigkeit
  • Finance + Banking
  • Management + Führung
  • Marketing + Vertrieb
  • Maschinenbau + Werkstoffe
  • Versicherung + Risiko

Jetzt Wissensvorsprung sichern!

inform now

Springer Professional "Wirtschaft"

Online-Abonnement

Mit Springer Professional "Wirtschaft" erhalten Sie Zugriff auf:

  • über 67.000 Bücher
  • über 340 Zeitschriften

aus folgenden Fachgebieten:

  • Bauwesen + Immobilien
  • Business IT + Informatik
  • Finance + Banking
  • Management + Führung
  • Marketing + Vertrieb
  • Versicherung + Risiko




Jetzt Wissensvorsprung sichern!

inform now

Springer Professional "Technik"

Online-Abonnement

Mit Springer Professional "Technik" erhalten Sie Zugriff auf:

  • über 67.000 Bücher
  • über 390 Zeitschriften

aus folgenden Fachgebieten:

  • Automobil + Motoren
  • Bauwesen + Immobilien
  • Business IT + Informatik
  • Elektrotechnik + Elektronik
  • Energie + Nachhaltigkeit
  • Maschinenbau + Werkstoffe




 

Jetzt Wissensvorsprung sichern!

inform now
previous chapter Canada
next chapter East Africa
Footnotes
1
SAT Bulletin 6 Article 22.
 
2
Location savings are the net cost savings derived by a multinational company when it sets up its operations in a low-cost jurisdiction. Net cost savings are commonly realized through lower expenditure on items such as raw materials, labor, rent, transportation and infrastructure, even though additional expenses (“dis-savings”) may be incurred due to the relocation, such as increased training costs in return for hiring less skilled labor.
 
3
Market premium relates to the additional profit derived by a multinational company by operating in a jurisdiction with unique qualities that have an impact on the sale and demand of a service or product.
 
4
United Nations New York (2017), D.2.4.4.
 
5
UN (2017), Ibid. D.2.4.4.5.
 
6
SAT Bulletin 6 Article 32.
 
7
SAT Bulletin 6 Article 33.
 
8
The State Council. Implementing Regulations of the Law of the People’s Republic of China on Enterprise Income Tax, Article 90.
 
9
The State Council. Ibid. Article 95.
 
10
National People’s Congress. Law of the People’s Republic of China on Enterprise Income Tax, Article 28.
 
11
The State Council. Several Policies of the State Council on Encouraging the Development of the Software Industry and Integrated Circuit Industry, Article 7.
 
Literature
National People’s Congress, Law of the People’s Republic of China on Enterprise Income Tax, Article 28.
The State Council, Several Policies of the State Council on Encouraging the Development of the Software Industry and Integrated Circuit Industry, Article 7.
The State Council, Implementing Regulations of the Law of the People’s Republic of China on Enterprise Income Tax, Article 90.
United Nations New York. (2017). United Nations Practical Manual on Transfer Pricing for Developing Countries. D.2.4.4.
Metadata
Title
China
Authors
James Yi Min Zhao
Claire Fan Yi Liu
Copyright Year
2021
Publisher
Springer International Publishing
Book
Intangibles in the World of Transfer Pricing

Print ISBN: 978-3-319-73331-9

Electronic ISBN: 978-3-319-73332-6

Copyright Year: 2021

DOI
https://doi.org/10.1007/978-3-319-73332-6_27

Premium Partner

    Image Credits