Tax

• Circular on Issues Concerning the Policy of Provisional Deferral of Withholding Income Tax on Direct Investments Made by Foreign Investors Using Distributed Profits

  关于境外投资者以分配利润直接投资暂不征收预提所得税政策问题的通知

  Tax deferral encourages foreign investors to re-invest

  March 30, 2018

• Announcement on Issues Relevant to the Implementation of the Policy of Provisional Deferral of Withholding Income Tax on Direct Investments Made by Foreign Investors Using Distributed Profits

  关于境外投资者以分配利润直接投资暂不征收预提所得税政策有关执行问题的公告

  Tax deferral policy for FDI further clarified

  March 30, 2018

• New tax incentive for overseas investors investing in the PRC

  A new tax deferral policy providing a temporary waiver of EIT to overseas investors investing in encouraged industries is aimed at attracting more foreign capital. If considering expanding further into the PRC, overseas companies should comprehensively review and readjust their current investment strategies to ensure they can benefit from the new tax deferral.

  March 28, 2018

• Announcement on Issues Relevant to the Scopes of Pre-tax Super-deduction of Research and Development Expenses

  关于研发费用税前加计扣除归集范围有关问题的公告

  The scope of R&D tax super-deductibles clarified.

  March 01, 2018

• Announcement on Issues Relevant to the Scopes of Pre-tax Super-deduction of Research and Development Expenses

  关于研发费用税前加计扣除归集范围有关问题的公告

  The scope of R&D tax super-deductibles clarified.

  March 01, 2018

• Ministry of Finance and State Administration of Taxation, PRC Resource Tax Law (Draft for Comments)

  财政部、国家税务总局中华人民共和国资源税法 (征求意见稿)

  Issued: November 20 2017 Main contents: The Table of Resource Tax Items and Rates sets out four categories, energy minerals, metallic minerals,…

  January 25, 2018

• Circular on Issues Relevant to Value-added Tax on Asset Management Products

  关于资管产品增值税有关问题的通知

  VAT burden lessened for asset management products.

  December 07, 2017

• Circular on Issues Relevant to Value-added Tax on Asset Management Products

  关于资管产品增值税有关问题的通知

  VAT burden lessened for asset management products.

  December 07, 2017

• State Administration of Taxation, Announcement on Issues Relevant to the Implementation of the Preferential Income Tax Policies for High and New Technology Enterprises

  国家税务总局关于实施高新技术企业所得税优惠政策有关问题的公告

  Preferential tax periods for high and new technology enterprises clarified.

  September 16, 2017

• Ministry of Finance and State Administration of Taxation, Circular on Policies Relevant to Simplifying and Consolidating Value-added Tax Rates

  财政部、国家税务总局关于简并增值税税率有关政策的通知

  VAT rate structure simplified.

  August 31, 2017