Expatriate Employee: 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 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? Income Tax: 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? 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? Transfer Pricing: What is "transfer pricing"? What are there transfer-pricing rules in China? Which methods are used to determine the 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? 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? VAT: What is the scope of the Chinese value-added tax (VAT)? What is the VAT rate in China? How is VAT calculated? What products can enjoy VAT refund when exported? What's the VAT refund rate for textiles and textile articles? How to make deductions for purchases VAT? Are all purchases VAT deductible? When I return goods, must I also return the special VAT invoice? Others : Do foreign employees have to pay China taxation and on what basis is this calculated when their salaries are paid offshore? Can losses be carried forward in China? What should a company do if it has not filed its taxes properly, how can this be rectified? Which condition is important in order to pay corporate income tax in China. Why is the definition of business agent very important for foreign companies? In the tax jurisdiction it's enormously important to know the difference between permanent established and non-establishment of the company. How is the characterization and which consequence for burden tax exists? What is the generally way to taxed the income of permanent establishment? Which reasonable deductions are applicable in China? How much is the tax rate of permanent establishments of foreign enterprises. And if there is a connection to industry, which jurisdiction will exist in this case? What should a company do if it has not filed its taxes properly, how can this be rectified? 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?
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