Legal

If the commissioning party of processing trade sells the products at a price higher than the selling price of the commissioned party, it will not be regarded as a direct sale and does not incur consumption tax.

National legislation  Emerging industriesPlan for the Development of New State Strategic Industries During the 12th Five-year Plan “十二五”国家战略性新兴产业发展规划L2100/12.07.09 Environmental…

The China International Economic and Trade Arbitration Commission has suspended the hearing of cases at its Shenzhen and Shanghai sub-commissions

New Measures from SIPO could see invention patents granted in a year, but questions remain over how many applications examiners can push through that quickly

A new Announcement has lowered withholding tax in China, but foreign companies still need to comply with strict regulations from the State Administration of Foreign Exchange

The Social Insurance Law received a mixed reception from foreigners worried about increased tax burdens. Many provinces have yet to issue implementing regulations, but new international agreements to end double contributions could change that

Chinese outbound investment has grown exponentially in the past two years, but as domestic companies become more ambitious, does Hong Kong still have a role to play?

New Provisions have created competition between brokers by allowing foreign institutional investors to use more than one securities dealer

For the first time, the SAT provides for the direct recognition of a beneficial owner without references and analysis.