The China Master Tax Guide has always enjoyed a reputation for being an indispensable and comprehensive resource for taxpayers and tax practitioners for more than a decade. It serves as a handy desktop reference covering major Chinese tax issues, which is easy to read and understand. Now buy e-Version (one year access) will get a hard copy for free! e-Version Online Subscription Fee: HKD 1,680/Year


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Key Benefits*

This 14th Edition of the guide provides an overview of the current China tax system, China’s tax laws and regulations, their application as well as the new updates that have been in place during the captioned period. This 14th Edition reorganizes and updates the chapters according to the developments in China taxation field and provides readers with an accurate and readily accessible guidance.

Key Features*

Expertly updated by the authored and updated by a team of tax lawyers at King and Wood Mallesons, who have integrated into this Guide their expertise and experience in tax practice to make the book truly valuable for readers.

The reform of China individual income tax regime, which has a profound impact on individuals living or working in China;

The updated preferential tax treatment under enterprise income tax;

The further extension of VAT reform;

The new trends in China tax administration system and tax dispute resolution;

The updated table of Double Tax Agreement and the procedures of applying for treaty benefits;

The updated transfer pricing rules, including the latest regulations, as well as the updated practice to reflect localized actions under the Base Erosion and Profit Shifting (BEPS) Project.

Illustrative examples, case studies, diagrams, tables and flowcharts to provide on in-depth analysis and better understanding of the issues that need to be considered

Contains user-friendly indexes, section finding list and case table which ensure fast access to information


Topics Covered*

Introduction to China Taxes 

Individual Income Tax

Enterprise Income Tax

Value-Added Tax

Consumption Tax


Transaction and Property-Related Taxes


Tax Administration and Collection

Investigations, Disputes and Penalties

Double Tax Relief

Transfer Pricing – Rules, Concepts and Methods


Target Audience

Tax Professionals / CTAs 

Accountants and business executives

Lawyers / In-house counsel

Accounting and Law Students

Parties interested in China Tax


What does the purchase include?*

A soft-cover bound book