4046 results for search

• 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 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...

• Measures for Verification Collection of Enterprise Income Tax (for Trial Implementation)

  Measures for Verification Collection of Enterprise Income Tax (for Trial Implementation) Notice of the State Administration of Taxation on Printing and Distributing the Measures f...

• China's Current Tax System - Type of Taxes

  Tax is the most important source of fiscal revenue of China. It is also an important economic lever utilized by the State to strengthen macro-economic regulation, which produces im...

• China’s Current Tax System – Environmental Protection Tax

  1. Taxpayers Enterprises and institutions and other manufacturers and operators that directly discharge taxable pollutants to the environment in the field of China and other sea ...