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Insights e-Newsletter

  • IIT and Social Insurance for foreigners employed in China

    Individual Income Tax (IIT)   General IIT Principles For individuals to pay tax in China (PRC Tax Resident), they need to be domiciled in China …

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  • Due date looms for adapting the Changes in the COSO Framework and the impact on Sarbanes Oxley 404 Compliance

    Jean Kester, Partner, LehmanBrown International Accountants COSO’s Internal Control – Integrated Framework updated and issued in May 2013 is required to be transitioned into use …

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  • China’s New Exit-Entry Law and Implementing Regulation

    Introduction As a result of the deliberations of the standing committee of the National People’s Congress on June 30th 2012, a new exit-entry law came …

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  • Update on China Secondment Arrangements

    Background Expatriate secondment arrangements have been very common for companies that have operations in China. Under such arrangements, the foreign (Home Entity) seconds their employees …

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  • Managing Bribery Risk

    The Environment Entities operating in China have long dealt with China’s tradition and culture of gift giving and favor exchange. Coupled with a reputation that …

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  • Foreigners and Taxation in China

    Recently, there have been 3 changes to Chinas tax administration, the impact of which foreigners should be aware of. Broadly, these changes are to: the …

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  • LehmanBrown regulation updates on VAT consolidated filing

    Consolidated VAT filing requirements The Ministry of Finance (“MOF”) and the State Administration of Taxation (“SAT”) jointly issued circular Caishui [2012] No. 84, i.e. “Provisional …

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  • New IIT regulation

    China Raises Individual Income Tax Threshold to 3500yuan and the new edition of individual income tax law shall come into effect on 1st September 2011. …

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  • New Stipulation on Invoice Chop Took Effect

    According to the Measures of the PRC on the Administration of Invoices promulgated by the State Council on December 20, 2010, effective from February 1, …

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  • China’s New National Security Review Procedures for Mergers and Acquisitions Involving Foreign Investors

    In the Circular on Establishing the Security Review System for Mergers and Acquisitions of Enterprises within China involving Foreign Investors (“Security Review Circular”) dated 3 …

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  • The First Chinese Annual Advance Pricing Report Released

    The State Administration of Taxation (“SAT”) issued the Chinese first annual advance pricing report (“APA”) titled “China Advance Pricing Arrangement Annual Report (2009) (“APA Report) …

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  • Important stipulations in New Regulations

    On November 11 2010, the Beijing Municipal Commission of Commerce issued Notice on the Examination and Approval of the Contract, AOA and Changing Items for …

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