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2019年1月1日修改后的《中华人民共和国个人所得税法》生效，对居民个人的所得采用部分综合征收政策，并同时修改对居民个人取得的全年一次ঝ

Annual one-time bonuses can be considered aside the salary income of the month in which they are paid and do not influence the cumulative income of the recipients.

时近盛夏，高温天气劳动保护又成为职工、企业、政府部门以及社会各界关注的热点话题。本文将结合国家相关法律规定，对职工高温天气劳

On April 30, 2009, the Ministry of Finance and the State Administration of Taxation jointly issued the Notice on Certain Issues of Corporate Income Tax Treatment of Enterprise Reorganizations (the "Notice"), Caishui (2009) No. 59.

过渡服务协议（TSA）是分割交易中不可或缺的一环。它明确定义了买卖双方在业务过渡关键时期的期望和商定的条款，并规定由卖方向新公司提.

To achieve full compliance, foreign invested enterprises (FIEs) in China need to follow the specified audit and tax compliance procedures established by the government.

This alert provides an in-depth analysis of Announcement 16 mainly from the perspectives of tax authorities' supervision.

On 31 August 2018, the Standing Committee of the National People's Congress passed the amendment to reform PRC IIT Law ("the Amendment").

This Client Advisory describes requirements that must be satisfied to qualify for the new ​"clean vehicle" tax credit, following enactment of the Inflation Reduction Act of 2022 (the ​"IRA").

The definition of PE included in tax treaties is therefore crucial in determining whether a non-resident enterprise must pay income tax in another State.

Employees can continue to enjoy the special tax on bonuses before this policy expires by the end of 2023.

2018年8月31日,全国人大常委会审议通过《关于修改<中华人民共和国个人所得税法>的决定》，本次修订新增"个人转让股权办理变更登记的，市场主体&

China has issued its first systematic regulations on offshore trust taxation, introducing comprehensive rules that cover the entire lifecycle of offshore trusts from asset transfer to death.

"世界上只有两件事是不可避免，那就是税收和死亡"恰逢几日前处理了两个税前金额总数相差无几，但是税后金额却颇有差距的劳动争议调解案&#

"世界上只有两件事是不可避免，那就是税收和死亡"恰逢几日前处理了两个税前金额总数相差无几，但是税后金额却颇有差距的劳动争议调解案&#

企业用工模式已进入3.0时代：众包模式。众包模式下，自由职业者与企业系平等主体之间的合作关系，...

China’s major changes to the collection of individual income tax

在矿产资源开发领域，矿业权出让收益与资源税扮演着重要角色，它们虽都与矿产资源开发利用紧密相关，但在诸多方面存在显著差异。