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China Tax and Customs Law Guide

This commentary, updated by Baker & McKenzie LLP, is an essential guide for doing business in China.

It is a practical interpretation to the current complicated China tax and customs system and provides a clear understanding on how the system has developed to date.

The publication contains direct cross references to China Laws for Foreign Business – Taxation and Customs and provides an analysis of the China tax and customs laws and regulation.

Jon Eichelberger

Jon Eichelberger is seasoned in tax law as well as mergers, acquisitions and other commercial transactions involving China. He is consistently recognized as a leading practitioner in his field by Chambers Asia, Asia Pacific Legal, PLC Which Lawyer? and Asialaw Leading Lawyers Directory. He has authored and co-authored various articles and reports in leading tax publications, including China Tax & Customs Law Guide and BNA’s Tax Planning International Review and Corporate Restructuring. Mr. Eichelberger is also admitted to practice in New York.

Mr. Eichelberger devotes his practice to PRC tax and business law, particularly in relation to mergers, acquisitions and other forms of direct foreign investment and trade. He advises on tax planning for inbound businesses to China, and assists clients on acquisitions, divestitures, reorganizations, joint ventures and technology transfer. Mr. Eichelberger also handles the establishment of distribution, sourcing and services operations.

Brendan Kelly

Brendan Kelly has over 12 years of tax advisory experience. He is ranked as a leading tax lawyer by top legal directories, including Chambers Asia, PLC Which Lawyer? and Asia Pacific Legal 500. Prior to joining the Firm, Mr. Kelly worked as partner in the Tax and Business Advisory Services Group at the Beijing office of one of China’s biggest accounting firms. His professional affiliations include serving on the editorial board of China Tax Intelligence — one of the premier China tax publications — and in the board of governors for the American Chamber of Commerce in Beijing.

  China tax in brief

  Individual income tax

  Foreign enterprise income tax

  Value-added tax Individual income tax

  Foreign enterprise income tax

  Value-added tax

  Business tax

  Consumption tax

  Tax incentives, special zones

  Tax treaties

  Tax planning

  Other taxes


  Import and exports

Comprehensive commentary to familiarize readers with the complicated China tax and customs system

Keeps readers up-to-date with new developments in the China tax and customs system

Monthly China Briefing e-newsletter to keep readers up-to-date with current news and issues in China

The logical structure and separate indexes make browsing quick & easy

Contains divisions each marked distinctively by a colour tab card