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• China's Current Tax System – Customs Duties

  1. Duty Payers The consignees of import goods, the consigners of export goods and the owners of inward and outward articles are duty payers. 2. Taxation Object Goods(trade) an...

• China's Current Tax System - Revenue Allocation between the Central Government and the Local Governments

  China's Current Tax System - Revenue Allocation between the Central Government and the Local Governments Currently, the taxes in China are collected and administered by financial ...

• China Tax Administration Guide (3) - Taxable Income

  China Tax Administration Guide (3) - Taxable Income 1. Basic Regulations (1) Where an enterprise with foreign investment invests in another enterprise within China, the profit (...

• China Tax Administration Guide (5) - Business Dealings between Associated Enterprises

  China Tax Administration Guide (5) - Business Dealings between Associated Enterprises 5.1 In business transactions between an enterprise with foreign investment or the establishme...

• China Tax Administration Guide (9) - Tax Administration and Collection

  China Tax Administration Guide (9) - Tax Administration and Collection Application Time Limits and Requirements (1) Enterprises shall go to the local taxation authorities for tax...

• China Representative Office Registration and Maintenance Guide (2) - Features of a China Representative Office

  China Representative Office Registration and Maintenance Guide (2) - Features of a China Representative Office 1. Legal status of a China Representative Office A Permanent Repre...

• China Representative Office Registration and Maintenance Guide (7) - Representative Office Registration Procedures

  China Representative Office Registration and Maintenance Guide (7) - Representative Office Registration Procedures 1. China Representative Office Registration Procedures The proc...

• China Representative Office Registration and Maintenance Guide (8) - Pre-approval for Special Industries

  China Representative Office Registration and Maintenance Guide (8) - Pre-approval for Special Industries General Industry The application for registration of a Representative Off...

• China Representative Office Registration and Maintenance Guide (9) Changes of Particulars and Application for Extension

  China Representative Office Registration and Maintenance Guide (9) Changes of Particulars and Application for Extension 1. Change of the Chief Representative, Business Scope, Nam...

• Procedures for Approval of Permanent Representative Office Established in Shanghai by Tourism Enterprises

  Procedures for Approval of Permanent Representative Office Established in Shanghai by Tourism Enterprises Pre-approval by Tourism Market Management Department of Shanghai Municip...