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• Introduction to China’s Stamp Duty

  Introduction to China's Stamp Duty China’s stamp duty is levied on the legal documents executed or received in the economic activities like most countries in the world. The curre...

• Personal Allowances - Foreign Nationals Working in China

  Personal Allowances - Foreign Nationals Working in China The Individual Income Tax Law of the PRC allows deductions from certain categories of income in computing the individual i...

• China Individual Income Tax Guide (1) - Determination of Resident Taxpayer and Non-resident Taxpayer

  China Individual Income Tax Guide (1) Determination of Resident Taxpayer and Non-resident Taxpayer 1. The Concept of Taxpayer Taxpayer is also called as tax main body who takes...

• China Individual Income Tax Guide (3) - Taxation on Foreign Individuals Working in Permanent Organization set up in China by the Countries with Bilateral Tax Agreement with China

  China Individual Income Tax Guide (3) - Taxation on Foreign Individuals Working in Permanent Organization set up in China by the Countries with Bilateral Tax Agreement with China ...

• China Individual Income Tax Guide (4) - Detailed Stipulations on Income of Foreign Individuals and Taxation on Relevant Items of Income

  Determination of Income from Wage and Salary In accordance with the Notice on the Payment Issue of Individual Income Tax by Foreign Staff Working in China (Cai Shui Zi [1980] No.1...

• China Individual Income Tax Law Amendment (Draft)

  China Individual Income Tax Law Amendment (Draft) 1. Clause 1 of Article 6 is hereby amended and as follows: The taxable amount for monthly income from wages and salaries shall be...

• China Taxation Summary of Preferential Tax Policies for Small Enterprises

  China Taxation Summary of Preferential Tax Policies for Small Enterprises The State Taxation Administration and the Ministry of Finance of the People’s Republic of China have iss...

• Preferential Policies Concerning Foreign Investments Income Tax Preferential Policies for Foreign Invested enterprises

  Preferential Policies Concerning Foreign Investments Income Tax Preferential Policies for Foreign Invested enterprises Presently, foreign invested enterprises in China will be abl...

• Value Added Tax (VAT) Preferential Policies for Foreign Invested enterprises

  Value Added Tax (VAT) Preferential Policies for Foreign Invested enterprises 1. Preferential policies for software industry a. VAT general taxpayers selling software develope...

• Introduction to China's Value Added Tax ("VAT")

  Introduction VAT is chargeable on the sale of goods, provision of processing and repair service, and the importation of goods within the People's Republic of China. Generally, ou...