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In June 2020, China rolled out its master plan to build Hainan, the southernmost tropical island province, into a world-class free trade port by 2050 which can compete with other mature free trade ports like Singapore and Hong Kong.

The 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."

The Implementing Regulations of the IIT Law contain many special tax rules that apply to foreigners working in China.

中国政府はさらなる税制優遇...

我的捐赠能做多少主

China has released new rules on the tax treatment of various types of corporate reorganisations, including equity and asset acquisitions, mergers, debt restructurings and enterprise spin-offs.

Compliance tips to set yourself up for a smooth transition and guard yourself against potential problems.

Shortly 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.

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.

Real 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...

Under the New Corporate Income Tax Law (“CIT Law”), those High/New Technology Enterprises (“HNTEs”) eligible for key support from the State may enjoy a reduced income tax of 15%, as opposed to the standard tax rate of 25%.

The commercial health insurance scheme should be approved by the provincial finance, taxation and insurance supervision departments.

When a Chinese company goes public in the U.S., it typically does so through a U.S. corporation. Under the resulting ownership structure, the Chinese company is owned by the U.S. corporation, often indirectly through an intermediary corporation domiciled in a jurisdiction other than the United States or China (i.e., a foreign intermediary corporation).

China is calling for public opinion on the proposed draft amendment to the Individual Income Tax Law. Here is our prediction of what the results could be under the Seventh Individual Income Tax law.

Chinese and foreign nationals employed in China must declare their annual individual income tax before the end of June 2020.

In March 2005, China kicked off the experiment on securitization of credit assets, which allowed banks to sell their credit assets through issuing the securities in the capital market for refinancing.

Qualified enterprises are being encouraged to increase investment in R&D, and to better support technological innovation.