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Insights e-Newsletter
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Why Annual Financial Audits are Critical for Foreign-Invested Enterprises in China
Background An audit is a critical component of a company’s operations. An objective and neutral audit can enhance transparency, build trust among management and shareholders, and reduce …
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China’s 2026 VAT law supporting documents: An enterprise action guide
On 30 January 2026, the Ministry of Finance and the State Taxation Administration issued seven key supporting announcements for China’s Value-Added Tax Law and its …
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China VAT law with key insights on the implementation regulations
On 1 January 2026, China implemented its first Value-Added Tax Law and supporting implementation regulations, marking a significant shift in the country’s largest tax category. …
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Key Year-End Processes for Registered Companies in China: Audit, Tax Reconciliation, Inspection and Profit Repatriation
All registered companies in China are legally obligated to complete certain year-end processes. These processes are not only critical for maintaining compliance with Chinese regulations but also …
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China annual audit: Strengthening compliance through checks and balances
An audit is a critical component of a company’s operations. An objective and neutral audit can not only enhance transparency and build trust among management …
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Understanding China’s Double-Tax Agreements
Background Navigating international taxation poses inherent complexities, particularly for individuals and enterprises generating income across national borders. Cross-border transactions, cross-border investments, and overseas profit repatriation …
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Understanding Statutory Audit in China
Background Statutory audits hold a pivotal role in upholding financial transparency and regulatory compliance for businesses operating within the Chinese market. In accordance with the …
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Transfer Pricing Compliance in China: Key Rules, Risks and Best Practices
Background Transfer pricing refers to the pricing of transactions between related affiliated companies, and this area has come under increasingly strict supervision by Chinese tax …
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How to Claim Social Insurance as an Expatriate Leaving China?
Foreign employees working in China are generally required to participate in the country’s social insurance system, covering pensions, medical insurance, unemployment, work-related injury, and maternity …
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How to Establish a Representative Office (RO) in China?
Foreign companies often view the Representative Office (RO) as a practical first step toward entering the Chinese market. The structure is relatively simple to establish, …
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Annual Closing: Essential Procedures for a Smooth Transition
Businesses must prioritise preparations for the annual closing process, as it represents a critical stage in financial management and compliance. Annual closing encompasses a series …
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Navigating Chinese Accounting Standards & Compliance: A Guide for Foreign-Invested Enterprises
A solid grasp and strict adherence to Chinese Accounting Standards (CAS) are indispensable for foreign enterprises seeking sustainable success and seamless operations in China. These …
