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Insights e-Newsletter
Declaring, Paying Profits and Dividend Out of China
Now that the annual audit cycle and tax filing season is over in China, companies that have profits retained may now wish to distribute these …
China’s VAT Reform: The Basics
The Chinese government recently passing VAT reforms for current general VAT payers’ sales activities and imports that are subject to VAT an existing applicable rate …
Analysis on “The Negative List”: Special Administrative Measures on Access to Foreign Investment 2018
Summary On June 28 2018, the National Development and Reform Commission (NDRC) and Ministry of Commerce (MOFCOM) jointly announced the release of Special Administrative Measures for …
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General Preferential Tax Reduction Measures for Small and Micro Enterprises
Since 2018, the State Council has been studying the tax reduction policy for small and micro enterprises. According to the statistics of the tax authorities, …
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Gateway to Cross-border Mergers and Acquisitions
Please click here for the PDF version downloading. Steps to ensure a well-founded international acquisition Background Cross-border M&A’s have proved to be an excellent stepping …
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Tax Benefits to Overseas Investors Reinvesting Distributed Profits Expanded
Please click here for the PDF version downloading. Background For the purposes of further encouraging overseas investors to invest in China, the Ministry of Finance, …
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Special Additional Deductions in IIT Law
Please click here for the PDF version downloading. Subject: Special Additional Deductions for Individual Income Tax Reform in the PRC According to the newly revised …
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Audit Requirements for Foreign Invested Companies in China
Please click here for the PDF version downloading. Background As the world’s second largest economy, China has attracted a large amount of foreign capital to …
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Release of Administrative Measures on Foreign-invested Securities Companies
Please click here for the PDF version downloading. Background In the “Notice of the State Council on Several Measures to Promote the Growth of Foreign …
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China’s New Individual Income Tax Law – LehmanBrown Comments
Please click here for the PDF version downloading. Subject: Individual Income Tax Reform in the PRC On August 31, 2018, the IIT law amendment was …
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Applicable Scope Expansion for Additional 75% Deduction of Research and Development Expenses
Reading Guide Mr. Li Keqiang, Premier of the State Council held an executive meeting of the State Council on 23 July 2018. He emphasized …
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Turnaround Management: Does Digital Really Disrupt?
Please click here for the PDF version downloading. Article Synopsis: Many commentators suggest that the role of turnaround management changes due to the overwhelming impact …
