---

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?