Chinese Law | China: Taxation

the new double taxation agreement(“DTA”) between the UK and China
Value Added Tax Reform in China
FAQ arount tax issues on secondment agreement
What’s the background of Business Tax/ VAT reform and What’s the extension the reform has been developed
SEC
Tax risks
FAQ for new tax rule
What types of industry are included in the Ministry of Finance and the State Administration of Taxation issued Caishui [2009] No. 72 ("Circular 72") to raise the deductible cap of the expenses for advertising and promotion up to 30%?
The Development of High-Tech Enterprises under the Value Added Tax Reform
What benefits foreign companies can have in western China?
Which provinces have been defined as Western Region?
What are the seven factors not supporting recognition as a beneficial owner?
What is the definition of “Beneficial Owner”?
Regulations On The Implementation Of The Corporate Income Tax Law Of The People's Republic Of China
Decision Of The People’s Government Of An Hui Province On Amending The Measures Of An Hui Province For Implementation Of Urban Land Use Tax
Notice Of The Chongqing Municipality On Promoting The Planning And Development Of Local Taxation Policies In Urban And Rural Areas
Notice On The Taxation Policies For Promoting The Development Of Startup Investment Enterprise
Notice Of The Local Taxation Administrator Of Shenzhen Municipality On The Collection Of City And Town Land Use Tax
Free Trade Port (FTP) Administrative Measures
Chinese tax authorities step-up audits of intangible transfers
Impact Of New Enterprise Income Tax Law And New China-Hong Kong Tax Arrangement On Financial Institutions
Decrease Of Import VAT Rate For Audio-Video Products And E-Publications
Fertilizer Import Quotas, Principles For Their Allocation And Application Procedures In 2008
Temporary Measures Of The Chongqing Municipality On The Administration Of The Collection Of Individual Income Tax From Construction And Decoration Workers(23/10/07)
Working In China For Expatriates
New PRC Tax Law — Enactment — An Initial Analytical Summary (18/04/2007)
Tax Changes Taking Place (17/04/2007)
What are the current updates on Land Appreciation Tax?
What effect would the new Corporate Income Tax Law have if it was implemented in 2008?
What are the proposed changes to taxation in Hong Kong for 2007/2008?
What was held in the recent ruling on Taxing Permanent Establishments Of Hong Kong Offshore Trading Companies conducting trading and services via PRC subsidiaries?
What are the tax policies in special zones in customs supervision areas?
Is trading in goods by entities in ports or parks subject to VAT or consumption tax?
What are the thoughts of China State Administration of Taxation on the First Bilateral Advanced Pricing Agreement (APA) with the USA?
What aspects will the SAT focus on during a case selection process for APAs?
Is there a system for filing a Declaration and Assessment of Export Tax Refunds, especially with export contracts with the Authorities?
So what are the key issues in filing a declaration or assessment of export tax refund with export contracts with the authorities?
What are the Annual individual income tax return requirements for residents and non-resident taxpayers?
What do the above circumstances include for filing for income tax return?
What is the time period an individual has to file a tax return?
What is the current issues on the Catalogue of Commodities prohibited from processing trade?
What are the new rules relating to the use of special VAT invoices?
What happens if a FIE fails to submit to the tax authority tax filings with the stipulated time limit?
How does the tax authority determine the taxable income?
Under what circumstance shall the "assessment and collection" method be taken?
Should there be any change if the tax payable or taxable income rate has been fixed?
What are the consequences if a FIE fails to comply with tax laws noted above?
What legislation governs income tax payments by enterprises in China?
What is the income tax levied on resident enterprises?
Are FIEs entitled to tax holidays and incentives in China?
What is the local income tax rate payable?
How does the turnover tax system in China operate?
What is the tax treatment of capital gains?
What is the tax treatment of dividends received?
What is the tax treatment for the depreciation of fixed assets?
How are intangible assets amortized?
How are bad debts treated for tax purposes?
How are entertainment expenses treated for tax purposes?
What is the tax treatment of wages, benefits and allowances?
What items would be considered as deductible expenses?
What is the tax treatment of losses?
How do tax authorities regard transactions between related parties?
Can income of a few business establishments be consolidated for tax purposes?
What is the tax period in China?
In what currency is tax computed in China?
Does the Chinese taxation system provide relief for foreign tax payments?
How are non-resident enterprises regarded for tax purposes?
How has China's accounting regulations developed over recent years?
What is the legal framework for Value Added Tax ("VAT") in PRC?
What is VAT?
What's the rate for VAT?
How to calculate VAT?
What products can enjoy VAT refund when exported?
What's the VAT refund rate for textiles and textile articles?
Will a foreign investor who transfers its equity in a joint venture to another investor subject to any tax?
What's the rate for withholding tax?
What kind of tax would be applicable if a foreign invested company locates in China transfers its equity in a company to another investor?
In view of the vague definition of the word "resident", are there any other indicators of how an individual is deemed to be a "resident" of Hong Kong for tax purposes?
Will companies qualify as Hong Kong "residents"?
What are the tax consequences for the transfer of land to a wholly foreign-owned enterprise in China?
What is "transfer pricing"?
What is the current legislation governing business transactions between affiliates?
What are the effects of the new legislation introduced by China's State Administration of Taxation ("SAT") concerning business transactions between affiliates?
What are the aspects of the framework for the administration system for the taxation of transfer pricing as stated in the Transfer Pricing Notice?
What obligations are placed on FIEs by the Transfer Pricing Notice?
Why do foreign enterprises use transfer pricing?
What types of enterprises are being targeted for audit by the SAT?
Are the tax authorities permitted to look beyond China's borders under the Affiliate Tax Rules?
What is the dividend treatment for overpayment of income?
How easy will it be for tax authorities to obtain price information from outside China when necessary as provided in Article 22 of the Affiliate Tax Rules?
Will the fringe benefits received by an expatriate working in China be taking into account for his PRC individual income tax bill?
How would tax be levied on fringe benefits?
What are the consequences for late payment of income tax by a foreign-invested enterprise ("FIE")?
How would the PRC tax authorities secure the payment of income tax?
What is the deadline for the PRC tax authorities?
Who is responsible for the penalty an expat employee incurs for late payment of income tax?
Is it possible to obtain an extension for payment of income tax?
How serious are the Chinese tax authorities in cracking down on tax evasion by expat employees?
Is it likely that an expat employee could get detained in China for outstanding tax payments?
Who is responsible for the taxation liability of an expatriate employee working in China?
How is the taxation liability for an expatriate employee calculated?
Are there variations to the previous taxation liability formula?
Is there an alternative to the employer paying tax on the expatriate employee's grossed up income?
How can an expatriate employee working in China and Hong Kong avoid double taxation?
Would an expatriate employee be considered a resident of Hong Kong for taxation purposes under the Arrangement?
How many days will the Hong Kong employee have to be in China before he will incur tax liability under the Arrangement?
Will the profits of a Hong Kong enterprise generated in the Mainland be taxed under the Arrangement?
What are the tax consequences for a processing as opposed to a manufacturing factory in China?
Under the Chinese Individual Income Tax Law and its Implementing Rules, wages and salaries deriving from labor services provided in China are taxable. How is the phrase "wages and salaries" defined?
What is the tax position of some people who do not reside in China but still receive wages or a salary for a position that they concurrently hold in their company's China-based operation?
If a parent company in the USA licenses its software program to its subsidiary in China, will that royalty payment be taxed?
How are the duties for electronic imports regulated in China?
We are a construction company from Europe and have been appointed to construct a factory for a local company. Do we need to acquire a special permit or construction license to undertake this project?
How are taxes classified in China?
What categories are VAT payers divided into?
How is consumption tax levied?
How are tariffs levied?
How are tax returns filed in China?
How is individual income tax levied?
What is meant by 'tax registration'?
I heard that once the business has ceased to conduct business the tax registration is then cancelled. Is this necessary?
Are any enterprise exempt from business tax?
Are there any rebates available for VAT?
Are there any tax rebates on re-investment by FIEs available?
What are the tax rates for exports?
How can 'double taxation' be avoided between Hong Kong and the mainland?
What is the scope of the Chinese value-added tax (VAT)?
What is the VAT rate in China?
How is VAT calculated?
How to make deductions for purchases VAT?
Are all purchases VAT deductible?
When I return goods, must I also return the special VAT invoice?
What is China's taxation rules regarding income tax refunds for reinvestment by foreign investors?
How is the income tax refund for reinvestment determined?
What reinvestments are qualified for tax refund?
When is it that a reinvestment is not eligible for a tax refund?
Do companies in China normally have Advanced Pricing Agreements (APA)?
How long does it take for an APA to be approved in China? What needs to be done?
What are the regulations concerning enterprises with less than 25% of the registered capital being contributed by foreign parties?
Are enterprises with less then 25% foreign investment subject to the same tax treatment as other FIEs?
How soon must a foreigner investor pay the registered capital to an FIE with less than 25% foreign capital?
Can Chinese nationals own equity with foreign investors or companies in such enterprises?
Regarding taxation matters in China, what are the typical faulty assumptions made by foreign investors?
Please list the various types of taxes that may come into question regarding foreign invested enterprises in China.
Are there any non-statutory principles that allow for the authorities to recharacterise transactions?
Do the Chinese tax authorities challenge tax-planning arrangements retroactively?
Do the Chinese tax authorities specifically target foreign investors who engage in tax planning?
Do tax assessors exist in China?
What are tax authorities allowed to do in terms of inspection?
What are the trends in taxation in China in the coming 5-10 years?
What makes up tax law in China? Is it just one law or are there many?
Are there any taxation rules specially applicable to foreign contractors in China?
What are the main kinds of taxes I should consider if I am going to do business in China as a foreigner? What are the specific laws that govern these taxes?
How are taxpayers defined in the "Enterprise Income Tax Law"?
What is taxed in the enterprise income tax law?
What's the tax rate on the income of foreign investment enterprises and foreign enterprises?
Under what circumstances can enterprises enjoy preferential tax rates or other tax breaks?
Are there any tax benefits that a FIE could enjoy when investing in China?
Does China have a unified income tax system for all businesses?
How about the extra tax incentives offered by some localities in China. Are those incentives legal according to Chinese law?
Will those tax breaks offered to foreign investors disappear after China's accession to the WTO?
If a new unified tax system is established in China, what will the tax rate be?
What would happen to the SEZ's tax incentives under a unified tax system?
What would happen to the tax incentives being enjoyed by existing FIEs in SEZs after a unified tax system is adopted?
What are the purposes of tax "exemptions, set-offs and refunds" for exports of production enterprises (PE)?
What does tax "exemption" mean for exports of production enterprises (PE)?
What does tax "set-off" mean for exports of production enterprises (PE)?
What's does tax "refund" mean for exports of production enterprises (PE)?
What's the relationship between tax treaties and Chinese domestic tax rules?
How many countries have already signed tax treaties with China?
What are the taxes covered in tax treaties?
What's the definition of 'Resident'?
What are the provisions of tax treaties on individual independent service suppliers?
How do you determine tax on the salary gained by non-resident individuals in China who hold a position in a Chinese company or foreign company's permanent establishment in China?
How to eliminate double taxation?
Have there been changes concerning Exempt, Credit and Refund Policies for exported goods?
Which are the policies that are prescribed by these rules?
Which companies are eligible for preferential tax treatment under the New Investment Guidelines?
What is the structure of Chinese tax system?
At which points do tax obligations occur?
What are some requirements concerning tax registration and reporting in general?
What penalties are employed in the Chinese tax system?
After the tax audits are done, what happens if the taxpayer does not agree and there is a dispute?
When making a tax planning strategy in China, what considerations should be done?
How can a local subsidiary best be financed?
What are there transfer-pricing rules in China?
How is the term "associated entities" determined?
Which methods are used to determine the pricing?
What vehicles can be used for profit repatriation?
What laws are there regarding stamp tax?
What is the nature and scope of the stamp tax?
How is stamp tax paid on contracts?
How is Stamp Tax applied if the execution is outside of China?
What documents are exempted from the Stamp Tax?
Can the Stamp Tax be reduced?
How is Stamp Tax paid?
What are the penalties for violation of Stamp Tax regulations?
How are Stamp Tax related disputes resolved?
Can all export enterprises apply for an export tax refund or exemption?
When can a total export foreign invested enterprise apply for a tax refund?
What is the time limit for government agencies to carry out the annual inspection on total export FIEs?
What kind of documents need to be submitted under China's transfer pricing regime when enterprises file their annual income tax returns?

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