Detail Business Basics in China   Oleh:  Lamoreaux, Matthew G. Jenis: Article from Bulletin/Magazine Dalam koleksi: Journal of Accountancy vol. 211 no. 5 (May 2011), page 42-46. Topik: Foreign Investment; Corporate Taxes; International Trade; CPAs Ketersediaan Perpustakaan Pusat (Semanggi) Nomor Panggil: JJ85.30 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada     Lihat Detail Induk Isi artikel In an interview, Timothy J. Hilligoss, CPA, MST, partner in charge of Asia for Southfield, MI-based firm Clayton & McKervey PC, talked about some basics on what US companies face when investing in Chinese ventures. Hilligoss said there are three common methods for a US investor to do business in China. Those being a representative office, a wholly owned foreign enterprise (WOFE or WFOE) or an equity joint venture (EJV) in which the direct foreign investment is less than 100%. Both the WOFE and EJV are limited liability companies. Chinese tax authorities require entities with foreign ownership to submit an audited financial statement with their annual corporate income tax returns. The audit is required under Chinese or "PRC" GAAP. International trade is typically different, as many buying and selling relationships involve letters of credit. However, absent a letter of credit, terms across borders or within China are similar. Opini Anda Klik untuk menuliskan opini Anda tentang koleksi ini! Kembali

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