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Insights e-Newsletter
New Taxation Rules for Representative Offices of Foreign Enterprises in China
On 20th February 2010, the State Administration of Taxation (SAT) issued Circular Guoshuifa [2010] No.18 entitled Provisional Measures for Tax Collection and Administration of Representative …
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New Regulation on Tax for Non-resident Enterprises
On 20th February 2010, the China State Administration of Taxation (SAT) issued tax circular Guoshuifa [2010] No.18 (Circular 18), entitled Provisional Regulations on the Administration and …
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New Requirement for 2009 Annual Corporate Income Tax Reconciliation
The State Administration of Taxation (SAT) issued a notice on 27th January 2010 (Notice), clarifying the requirements on submission of annual Corporate Income Tax (CIT) …
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Further Clarification on Tax Treatments for Technology Transfer-Related Services
Following the issuance of tax circular Guoshuihan [2009] No.507 (Circular 507), Notice on Certain Issues Concerning the Implementation of Articles on Royalties in Double Tax …
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China Clarifies Tax Treatment for Royalties
On 14th September 2009, the State Administration of Taxation (SAT) issued a tax circular Guoshuihan [2009] No.507 Notice on Certain Issues Concerning the Implementation of …
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China Clarifies Issues on Foreign Tax Credit
China’s Ministry of Finance and State Administration of Taxation jointly issued Circular Caishui (2009) No. 125 (Circular 125) on 25th December 2009, providing guidelines for …
China Increases the Export Value-Added Tax Refund Rates for Textile Products, Certain Electronic Products and Other Commodities
In order to alleviate the financial difficulties faced by enterprises under the current global economic crisis, the PRC Ministry of Finance and State Administration of …
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Tax incentives on purchases of Research & Development (R&D) equipment
In order to encourage scientific research, technological development activities and to promote scientific advancement, the newly promulgated Cai Shui [2009] No.115 further extends preferential import …
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Statutory audit of financial statements of Foreign Invested Entities in China
According to the People’s Republic of China (PRC) Company law and relevant legislations, all Foreign Invested Enterprises (FIEs) such as Wholly Foreign Owned Enterprises (WFOEs) …
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China Targeting Secondment Arrangements
In early July 2009, China’s international Taxation Administration Division of the State Administration of Taxation (SAT) issued an internal tax circular, Ji Bian Han [2009] …
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One-year transitional period for the New Business Tax (BT) Regulation
Business Tax is one of the major turnover taxes currently being implemented in China. It is levied on (i) Transfer of intangible assets in China; …
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Beijing Government: New Rules to Encourage Multinational Corporations to Establish Regional Headquarters in Beijing
In May 2009, the Beijing Government issued a revised regulation in respect of encouraging Multinational Corporations (MNCs) to establish regional headquarters (RHQs) in Beijing. Shortly …
