Tax

Certain enterprises prepaying tax on a monthly basis now may prepay tax on a quarterly basis.

The limit for deduction of expenses raised for wage income of individuals.

Corporate RestructuringKey Clarifications on Preferential Tax Treatment in the Enterprise Income Tax By Crystal Li and Billy [email protected];…

Enterprise tax deductions further clarified in implementing regulations.

The new enterprise income tax law [EIT Law] that came to effect on January 1 has led companies in the PRC to recalculate their business strategies and…

State Council issues transitional preferential tax policies in view of the implementation of the PRC Enterprise Income Tax Law.

The new enterprise income tax law [EIT Law] that came to effect on January 1 has led companies in the PRC to recalculate their business strategies and…

National LegislationENVIRONMENTAL PROTECTIONThe 11th Five-year Plan for State Environmental Protection国家环境保护“十一五”规划L1600/07.11.22GOVERNMENT…

The Implementing Regulations clarify enterprise income tax matters in respect of revenue, deductions, tax treatment of assets, tax payable, preferential tax treatment, withholding at source, special tax adjustments, and administration of levy and collection.