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视野档案

  • Pitfalls, considerations and the latest regulations for Processing Trade in China 英文版

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  • New transfer pricing regulations and their impact on foreign businesses in China 英文版

    China has finally unveiled a set of highly comprehensive rules and regulations governing Related Par...

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  • Business Tax – Enlargement of scope of charge 英文版

    The PRC State Administration of Taxation (“SAT”) and the Ministry of Finance issued the ...

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  • Shanghai: New provision on the establishment of regional HQs by foreign MNCs 英文版

    The Shanghai Municipal Government recently issued the new provision, ‘Shanghai Municipality, E...

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  • New Measure for Remittance from China 英文版

    The State Administration of Taxation (SAT) and the State Administration of Foreign Exchange (SAFE) j...

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  • Further Round of Uplifting VAT Export Refund Rates 英文版

    As a measure to help the Chinese export-oriented enterprises withstand the current global economic c...

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  • China Tax Update on New Computation of Withholding Income Tax on Passive Income 英文版

    The New Corporate Income Tax Law and its implementation regulations took effect on 1 January 2008, s...

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  • China increases VAT Export Refund Rates

    On 21 October 2008, the Ministry of Finance (“MOF”) and the State Administration of Taxa...

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  • Legal Representative, Power, Limitation and Risk 英文版

    The legislation relating to a Legal Representative in China came about during the times when China w...

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  • New Policy of Accounting 英文版

    On 15 February 2006, China issued the new Accounting Standards for Business Enterprises (“ASBE...

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  • New Policy of Taxation 英文版

    On 16 Match 2007,the National People’s Congress adopted the enterprise income tax law, which w...

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  • New Law of Enterprise Bankruptcy in People’s Republic of China 英文版

    A new enterprise bankruptcy law of PRC (the New Law) was introduced on August 27, 2006 and became ef...

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