Tax

The new Enterprise Income Tax Law will take effect on January 2008. What changes should be expected by foreign investors?

The Unified Corporate Income Tax (CIT) was passed in March 2007, ending nearly three decades of tax breaks for foreign investors and bringing both foreign…

The Unified Corporate Income Tax (CIT) was passed in March 2007, ending nearly three decades of tax breaks for foreign investors and bringing both foreign…

Foreign enterprises, among others, must pay the appropriate amount of land use tax.

Guangzhou offers incentives for the eestablishment of headquarters and regional headquarters.

In its eleventh five-year plan for the development of foreign trade, Guangzhou made a commitment to encourage foreign investors to set up headquarters and regional headquarters in its municipal area.

National LegislationACCOUNTINGChinese Institute of Certified Public Accountants, Circular on Duly Handling the Audit of Accounting Statements of Listed…

In its eleventh five-year plan for the development of foreign trade, Guangzhou made a commitment to encourage foreign investors to set up headquarters and regional headquarters in its municipal area.

By Paul McKenzie and Fraser Mendel, Morrison & Foerster LLPThe Partnership Enterprise Law, originally promulgated on February 23, 1997, was amended…