ArticleTrial Changes To The Tax Regime Concerning Outbound Payments For ServicesIn an effort to ease foreign exchange controls and expedite payments for services in foreign exchange, the State Administration of Foreign Exchange and the State Administration of Taxation of the People's Republic of China jointly promulgated. ChinaGovernment, Public SectorBeiten Burkhardt
ArticlePartnerships: A New Form Of Doing Business By Multinational Companies In ChinaOn November 25, 2009, the China State Council issued the Measures for the Establishment of Partnerships within China by Foreign Enterprises and Foreign Individuals (the "Measures"), Order of State Council No. 567. ChinaInternational LawJones Day
ArticleChina’s Latest Effort to Cool the Property MarketAs the government's latest effort to cool the residential property market, the State Administration of Taxation ("SAT") of China issued a circular in May to strengthen the settlement of land appreciation tax ("LAT") — "Notice on Issues Concerning Settlement of Land Appreciation Tax" (Guo Shui Han [2010] No. 220 ("Circular 220")). ChinaReal Estate and ConstructionMayer Brown
Article2014—A Big Year For Circular 698?This year will mark a half-decade since the release of Circular 698ChinaTaxSheppard
ArticleChina's Notice 4 Reinstates VAT On Bond Interest Income From New Bonds Issued On Or After August 8, 2025On July 31, 2025, the Ministry of Finance (MoF) and State Taxation Administration (STA) of the People's Republic of China (PRC) jointly released Public Notice No. 4 of 2025 (Notice 4)...ChinaTaxAlvarez & Marsal
ArticleChina Business: Cross-border Withholding Tax 101 — ‘My Company In England Provides Services To A China-based Company. Why Is 10% Deducted From The Service Fee?'Today's globalised economy enables companies to provide services across the world. Cross-border business to business (B2B) often takes place via email or other digital communications, such as Skype, WeChat or other messaging and talk platforms. ChinaTaxHorizons Corporate Advisory Co Ltd
ArticleNavigating China's New Tax Credit For Foreign ReinvestmentChina has enhanced its foreign investment incentives by introducing a tax credit mechanism alongside the existing tax deferral framework.ChinaTaxKing & Wood Mallesons
ArticleNew Exemption Clarified - Eliminating The VAT Burden For Cross-Border ServicesRecent rules promulgated by the state and local tax administrations in China pave the way for exempting cross-border services from value added tax. ChinaTaxHaiwen & Partners
ArticleRisks to VAT exemptions on cross-border service income in ChinaDiscusses VAT exemptions on cross-border services including risks & recommendations.ChinaTaxR&P China Lawyers
ArticleSAT Submitted A Letter To The UN TP Manual Regarding Views On Service Fees And Management FeesIn April 2014, State Administration of Taxation of People's Republic of China ("SAT") submitted a letter ("the Letter") to the subcommittee of UN Transfer Pricing Manual for Developing Countries ("UN TP Manual").ChinaTaxGrant Thornton
ArticleFiscal support policies In ShanghaiSupporting local businesses in China: tax relief, social insurance contributions and rent relief ChinaCoronavirus (COVID-19)R&P China Lawyers
ArticleChina Reversed its Position on FIVCIEsShortly after we published our article, China Continues the Flow-through Treatment for FIVCIEs, the State Administration of Taxation (the "SAT") released another public notice (SAT Notice No. 2 of 2011, "Notice 2") on its website. ChinaFinance and BankingMayer Brown
ArticleChina Enacts Preferential Income Tax Toward Non-Listed Companies Who Carry Out Equity Incentive Plans To Promote Development Of Science And Technology EnterprisesThe Ministry of Finance and the State Administration of Taxation jointly issued the "Notice on Improving the Income Tax Policies Applicable to Equity Incentives and Share Purchase with Technology."ChinaTaxDuane Morris LLP
ArticleChinese VAT Reform: A Thorny Path For The Insurance IndustryTMF Group's IPT expert looks at China's move towards VAT for the services sector and compares this to how similar introductions have fared elsewhere.ChinaTaxTMF Group BV
ArticleIIT regulations clarify the tax treatment for expatriates working in ChinaThe Implementing Regulations of the IIT Law contain many special tax rules that apply to foreigners working in China.ChinaTaxR&P China Lawyers
ArticleChina Business: Dispatching Employees To China — Are You In Compliance With The Latest Regulations?Recently, illegal entry into China, taking up residence and working has been included in the Awards for Reporting Illegal and Criminal Offences Implementing Measures (The Measures) in the southern city of Shenzhen.ChinaEmployment and HRHorizons Corporate Advisory Co Ltd
ArticleLegal Aspects Of Real Estate Transactions In ChinaReal estate transactions typically require legal documents such as the real estate purchase contract, Certificate of Ownership of the real estate, real estate transfer application form, identity documents of both parties...ChinaReal Estate and ConstructionGRATA International