Tax

• State Council, Guiding Opinions on Accelerating the Development of Production-type Service Industries to Promote Restructuring and Enhancement of the Industrial Structure

  国务院关于加快发展生产性服务业促进产业结构调整升级的指导意见

  Enterprises in the environmental sector are eligible for 15% tax rate.

  August 14, 2014

• Announcement on Issues Relevant to the Reporting of Information on Overseas Investments and the Income Thereof by Tax-resident Enterprises

  关于居民企业报告境外投资和所得信息有关问题的公告

  Tax-resident enterprises that hold 10% of shares of a foreign enterprise are required to report the relevant information to the tax authority.

  July 24, 2014

• Circular on the Policy of Levying Securities (Stock) Transaction Stamp Duty on the Transfer of Preference Shares

  关于转让优先股有关证券（股票）交易印花税政策的通知

  Stamp duty on preference share transactions set at 0.1%

  June 05, 2014

• Announcement on the Issue of Individual Income Tax on Sole/Family Proprietorships, Wholly Individually-owned Enterprises and Partnerships

  关于个体工商户、个人独资企业和合伙企业个人所得税问题的公告

  SAT revises the expense deduction amount for individual income tax of partnerships and proprietorships.

  May 29, 2014

• Ministry of Finance and State Administration of Taxation, Circular on Including the Telecommunications Industry in the Pilot Projects for the Levy of Value-added Tax in Place of Business Tax

  财政部、国家税务总局关于将电信业纳入营业税改征增值税试点的通知

  Telecom companies included in the VAT reform.

  May 13, 2014

• How law firms should prepare for the new VAT rules

  As one of the first taxpayer groups affected by the reforms replacing business tax with value added tax, law firms must adjust their engagement contracts, billing systems and compliance obligations

  April 23, 2014

• Ministry of Finance and State Administration of Taxation, Circular on Issues Relevant to Administration of the Determination of the Tax Exempt Qualifications of Non-profit Organisations

  财政部、国家税务总局关于非营利组织免税资格认定管理有关问题的通知

  Administration of the determination of tax exempt qualifications of non-profit organisations strengthened.

  April 11, 2014

• China question: What is the most tax-efficient way to set up a company

  I am looking to expand my business into China. I have been told that the kind of company I set up will have a big effect on how much tax I pay, especially when taking money out of China. What advice do you have

  March 11, 2014

• China question: What is the most tax-efficient way to set up a company?

  I am looking to expand my business into China. I have been told that the kind of company I set up will have a big effect on how much tax I pay, especially when taking money out of China. What advice do you have?

  March 11, 2014

• SEC spat needs diplomatic solution

  Following the SEC's suspension of the Big Four's Chinese affiliates, Chinese companies have few options, and looking to Hong Kong for help is not one of them. The answer lies in diplomacy

  February 05, 2014