Tax

• State Administration of Taxation, Announcement on Issues Relevant to Expanding the Scope of Enterprises to Which the Measures for Administration of the Exemption, Setoff and Refund of Tax Apply

  国家税务总局关于扩大适用免抵退税管理办法企业范围有关问题的公告

  Tax exemption of software design enterprises extended to entrustment of processing.

  May 04, 2011

• Announcement on Issues Relevant to Expanding the Scope of Enterprises to Which the Measures for Administration of the Exemption, Setoff and Refund of Tax Apply

  关于扩大适用免抵退税管理办法企业范围有关问题的公告

  The Announcement allows tax exemption, setoff and refund of tax of integrated circuit design, software design and animation design enterprises to be extended to entrustment of processing.

  May 04, 2011

• State Administration of Taxation, Circular on Earnestly Strengthening the Administration of the Levy and Collection of Individual Income Tax on High-income Earners

  国家税务总局关于切实加强高收入者个人所得税征管的通知

  SAT checks on investment income of high-income earners.

  May 04, 2011

• New Tax Law 2011 – A tax revolution – Liechtenstein (Chinese)

  2011年新税法 – 税务革命

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  April 02, 2011

• New Tax Law 2011 – A tax revolution – Liechtenstein

  By Markus H Wanger, WANGER Law & Trust

  April 02, 2011

• Risky business in permanent establishments

  A recent notice provides clarity on what activities of a Permanent Establishment are subject to taxation. This should prompt foreign businesses to re-evaluate their set-up structure

  March 07, 2011

• Withholding tax on consulting services

  Instead of easing difficulties, recent tax reforms have increased the tax liabilities and burdens of enterprises providing consulting services

  March 07, 2011

• China relaxes rules for technology enterprises

  The Chinese authorities have released a new circular that relaxes the recognition criteria for advanced technology service enterprises (ATSEs)

  January 24, 2011

• Ministry of Finance, Circular on Issues Relevant to Standardising Local Policies on Education Surcharge

  财政部关于统一地方教育附加政策有关问题的通知

  Local education surcharge standardised.

  December 14, 2010

• Announcement on Issues Concerning the Enterprise Income Tax Treatment of Income Derived from the Transfer of Property, Etc. by Enterprises

  关于企业取得财产转让等所得企业所得税处理问题的公告

  When an enterprise derives revenue from the transfer of property, etc., it shall include all of the revenue in the year that is recognised to be the year in which such revenue is derived.

  December 14, 2010