China Tax/Business News Flash

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The China Tax and Business News Flash is issued by our National Tax Policy Services Team. We are a team of experienced professionals dedicated to monitor, study and analyse the existing and evolving policies in taxation and other business regulations in China, with the aim to support our professionals in the course of their provision of quality professional services to businesses and to maintain our thought-leadership by sharing knowledge with the relevant tax and other regulatory authorities, academies, business communities, professionals, as well as any party who is interested in our professional knowledge.

2013
May 2013	Issue 13	Easier access to tax treaty benefits for Hong Kong companies receiving dividends from China
May 2013	Issue 12	"Secondment" or "service" – the SAT of China gives its answer
May 2013	Issue 11	Get ready for the nationwide implementation of the B2V Pilot Programme
Apr 2013	Issue 10	New application forms for Hong Kong tax resident certificate - Any impact on the claiming of treaty benefits from the Mainland?
Apr 2013	Issue 9	Software enterprises face new challenges in securing tax incentives
Mar 2013	Issue 8	Is it the time to consider investing in Qianhai and/or Hengqin?
Mar 2013	Issue 7	Withholding Income Tax treatment of Non-TREs’ passive income under the B2V Pilot Programme
Mar 2013	Issue 6	China’s tax revenue from non-tax resident enterprises maintain growth in adversity
Feb 2013	Issue 5	China individual income tax rebate in Hengqin Island for Hong Kong and Macao residents
Feb 2013	Issue 4	Framework for consolidated VAT filing under the B2V pilot program
Jan 2013	Issue 3	Recent developments in Qianhai - Green light to cross-border RMB lending and further guidelines for IIT rebate
Jan 2013	Issue 2	Clarification of China's positions on treaty treatments for capital gains
Jan 2013	Issue 1	SAT's favourable clarification on the treatment of input VAT balance in an asset restructuring transaction
2012
Nov 2012	Issue 28	New regulatory breakthrough for foreign investment using equity of Chinese company
Nov 2012	Issue 27	3-tier individual income tax system for dividend: Initiative to encourage long-term investment
Nov 2012	Issue 26	New challenges to enterprises with headquarters and branches across provinces on filing corporate income tax return
Sep 2012	Issue 23	Tightened enforcement and opportunities for foreign nationals - China’s new Exit-Entry Administration Law
Aug 2012	Issue 22	Fair value under spotlight like never before for China tax purposes
Aug 2012	Issue 21	Further roll-out of the Value Added Tax Transformation Pilot Program
Jul 2012	Issue 20	Qianhai - Another attractive location in Southern China for foreign investment
Jul 2012	Issue 19	Additional policies relating to the Value Added Tax Transformation Pilot Program
Jul 2012	Issue 18	One step further on the assessment of "Beneficial Ownership" status
Jul 2012	Issue 17	Relaxed tax deduction rules for the selected industries extended
Jul 2012	Issue 16	Roadmap of China's international taxation policies for the 12th Five-year Plan period
Jul 2012	Issue 15	The SAT's next move for beneficial ownership and indirect equity transfer
Jun 2012	Issue 14	Long-awaited clarification on corporate income tax treatment on equity incentive plans
May 2012	Issue 13	More lenient treatments for certain corporate income tax deduction issues
May 2012	Issue 12	A good news to eliminate double taxation in China for Hong Kong (and Macao) tax resident employees
May 2012	Issue 11	Long-awaited clarifications on the implementation of the corporate income tax preferential policies for China's western region
Apr 2012	Issue 10	Detailed implementation rules on the application of the "Exempt, Credit and Refund" method to the export of zero-rated Pilot Services under the Value Added Tax Transformation Pilot Program
Apr 2012	Issue 9	More clarity for taxpayers to manage compliance risks: Launch of the "Working Guidelines on Replies to Specific Tax Matters"
Mar 2012	Issue 8	Tightening forex control on overseas equity incentive plans
Mar 2012	Issue 7	Collection and administration of individual income tax on income derived from transfer of restricted stocks by individuals
Mar 2012	Issue 6	Driving forces behind China's all-time-high record on tax revenue collected from non-tax resident enterprises
Feb 2012	Issue 5	Chinese value added tax and business tax relief on assets restructuring transactions
Feb 2012	Issue 4	What to learn from the Vodafone case for China tax
Jan 2012	Issue 3	Latest updates on enforcement and collection of social security contributions for foreigners working in China
Jan 2012	Issue 2	Further clarifications on RMB reinvestments by Chinese holding companies
Jan 2012	Issue 1	Clarification of the value added tax treatment for export of services under the indirect tax reform Pilot Program in Shanghai
2011
Nov 2011	Issue 29	Implementation measures for the Pilot Program of the indirect tax reform in Shanghai
Oct 2011	Issue 28	Pilot Program of the indirect tax reform is ready
Oct 2011	Issue 27	Foreign employees required to make social security contributions in China
Sep 2011	Issue 26	Innovative tax and customs policies introduced to Hengqin Island in the Pearl River Delta
Sep 2011	Issue 25	New breakthroughs in the foreign tax credit mechanism in China
Sep 2011	Issue 24	Tax controversy solution - Taxation administrative reconsideration and administrative litigation
Sep 2011	Issue 23	Cross-border RMB capital account relaxed - the first regulatory development following Vice Premier's recent speech in Hong Kong
Aug 2011	Issue 22	Trick or treat? - Release of the "Administrative Measures for Overseas Registered Chinese-capital Controlled Tax Resident Enterprises (Trial)"
Aug 2011	Issue 21	China eyes tax on disposing business by individuals
Aug 2011	Issue 20	Impact of OECD's discussion draft on beneficial ownership to China's stance
Aug 2011	Issue 19	New direction of taxation service and administration for large businesses
Aug 2011	Issue 18	Go west - New round of fiscal incentives for China's western region
Aug 2011	Issue 17	Potential tax implications on Chinese holding companies by a new requirement of the State Administration of Foreign Exchange
Jul 2011	Issue 16	Where China's indirect tax reform stand
Jul 2011	Issue 15	Amended China individual income tax law taking effect on 1 September 2011
Jul 2011	Issue 14	China and UK entered into a new double taxation agreement

Publications prior to Jul 2011 have been archived.

China Tax/Business News Flash

2013

2012

2011