中国涉外财税会计实务 (Accounting Practice of China's Foreign-related Finance and Taxation )

本书分成15个章节,以18篇专栏尝试解决外商投资企业在中国最常遇到的18个财税会计问题,并避开教科书上长篇大论的学术探讨,直接针对"实务"与"有用"两大主轴挑选内容主题。除了最后的"会计"与"内控内稽"近4篇专栏外,本书还以超过3/4的分量,主力阐述与外商投资企业关系最密切的中国税务问题,包含企业所得税、个人所得税、增值税、营业税等,并着重于外商投资企业最担心的关联交易、海关、外汇、出口退税,和最在乎的税收优惠政策、控股结构与交易结构等问题。(The book can be divided into 15 chapters and tries to solve 18 financing and accounting problems most frequently faced by foreign-invested companies in China with 18 special columns. It avoids the tedious academic discussion on textbooks and selects content and topics based on "practice" and "usefulness". Except for the last 4 special columns about "accounting" and "internal control and internal inspection", the book mainly states Chinese tax administration problems closest to foreign-invested companies with the content exceeding 3/4 of the entire book, including corporate income tax, personal income tax, added-value tax, business tax and so on. It also emphasizes issues such as connected transaction, customs, foreign currency and export rebates that foreign-invested companies are most worried about and preferential tax policy, share structure and transaction structure that they care most. )