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视野档案

  • China’s MOFCOM Drafts a new Foreign Investment Law

    China’s proposed law to integrate and replace the Law of the PRC on Chinese-Foreign Equity Joint Ven...

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  • 中国(上海)自由贸易区:中国下一步阶段改革的突破

    继2013年7月国务院宣布设立中国上海自由贸易试验区(上海自贸区)的方案之后,2013年9月29日,中国正式挂牌成立了上海自由贸易试验区,从而在推进世界第二大经济体的改革进程中迈出了坚实的一步。 上海...

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  • Mergers and Acquisitions : Drivers, Issues and Countermeasures

    Since the beginning of the 21st century, Chinese enterprises have been storming the world capital ma...

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  • Building an Effective Anti-Fraud and Anti-Corruption Program 英文版

    A NEED FOR CHANGE  Companies operating in China are finding an increasingly growing need for an effe...

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  • Policies, Procedures, Processes and Controls (PPPC): One System to Help Effectively Manage Risk in Today’s Challenging Environment 英文版

    Doing business in China carries with it many risks and many rewards. With a growing economy, competi...

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  • Don’t rely solely on your external audits! Elements of a successful internal audit function. 英文版

    In brief: Unfortunately, the finance departments of many companies mistakenly believe that having an...

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  • Tax updates on VAT and Business Tax 英文版

    Regulations Updates Notice On the adjustment of VAT to the importation of aircraft On 29 Aug 2013, t...

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  • China’s Revised Reporting Requirements for International Receipts and Payments (Circular 642) 英文版

    In brief: In November 2013, the State Council announced new reporting measures for international rec...

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  • Changes in dealing with Overseas Remittances 英文版

    Come September 1st 2013 China will have a new tax law in relation to overseas remittances. The new l...

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  • The Shanghai Free Trade Zone 英文版

    BackgroundThe Shanghai Pilot Free Trade Zone (FTZ) is the first free-trade zone in mainland China....

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  • IIT and Social Insurance for foreigners employed in China 英文版

    Individual Income Tax (IIT)   General IIT Principles For individuals to pay tax in China (PRC T...

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

    Jean Kester, Partner, LehmanBrown International Accountants COSO’s Internal Control – Integrat...

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