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.
As the second largest emitter of greenhouse gas in the world after the United States, the PRC is under great pressure and scrutiny from other countries, and has dedicated a great deal of resources and legislation effort in order to lower its emissions. Can the draft Energy Law successfully turn China into an energy-efficient country?
As the second largest emitter of greenhouse gas in the world after the United States, the PRC is under great pressure and scrutiny from other countries, and has dedicated a great deal of resources and legislation effort in order to lower its emissions. Can the draft Energy Law successfully turn China into an energy-efficient country?
Baker & McKenzie's offices and member firms in Asia-Pacific were cited for a total of six International Tax Review Asia Tax Awards 2007 for their tax practice…
By Yi [email protected] the world's fastest growing (and soon to be the most energy-consuming) economy, China has become one of the world's most…
Baker & McKenzie's offices and member firms in Asia-Pacific were cited for a total of six International Tax Review Asia Tax Awards 2007 for their tax practice…
The new guidance catalogue has re-defined the industries for foreign investment. FIE regulations are more closely aligned with the PRC government's evolving national economic development policy.
The new guidance catalogue has re-defined industries into those that are encouraged, restricted or prohibited for foreign investment.
Reporting of revenue from individuals' share transfer required in tax returns.
Guangzhou reduces the lower threshold for business tax.