视野档案

• 

  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...

  继续阅读

• 

  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...

  继续阅读

• 

  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...

  继续阅读

• 

  The Shanghai Free Trade Zone 英文版

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

  继续阅读

  下载PDF文档

• 

  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...

  继续阅读

  下载PDF文档

• 

  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...

  继续阅读

• 

  China’s New Exit-Entry Law and Implementing Regulation 英文版

  Introduction As a result of the deliberations of the standing committee of the National People’...

  继续阅读

  下载PDF文档

• 

  Update on China Secondment Arrangements 英文版

  Background Expatriate secondment arrangements have been very common for companies that have operatio...

  继续阅读

  下载PDF文档

• 

  Managing Bribery Risk 英文版

  The Environment Entities operating in China have long dealt with China’s tradition and culture of gi...

  继续阅读

  下载PDF文档

• 

  Foreigners and Taxation in China 英文版

  Recently, there have been 3 changes to Chinas tax administration, the impact of which foreigners sho...

  继续阅读

  下载PDF文档

• 

  LehmanBrown regulation updates on VAT consolidated filing 英文版

  Consolidated VAT filing requirements The Ministry of Finance (“MOF”) and the State Administration of...

  继续阅读

  下载PDF文档

• 

  New IIT regulation 英文版

  China Raises Individual Income Tax Threshold to 3500yuan and the new edition of individual income ta...

  继续阅读

  下载PDF文档