Daisy Duan, partner, and Linlin Cao, senior associate, at King & Wood Mallesons examine the expanded scope of new regulations on tax deferral for qualified foreign investments in the PRC and also compare the differences between the old and new requirements
Venture capital firm partners may pay tax on an investment fund basis
The auto purchase tax rate remains the same
Foreign partners may enjoy tax agreement benefits
Limits on maximum amounts of e-commerce retail import purchases are raised
Issued: November 1, 2018Main contents: With respect to a tax payment receipt provided in connection with the assignment or lease of residential premises,…
Foreign investors are offered tax exemption for bond investments
New residency provisions apply to individual income tax
Issued: October 20, 2018 Main contents: The Draft contains a total of 48 articles, with 25 articles amended, 19 articles deleted and 19 new…
