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Relationship Between Small-scale Taxpayer and Small Low-profit Enterprise In recent years, in order to stimulate the operation of small and medium-sized enterprises, the state has...
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Brief introduction on Tax-related Issues for Finance Lease Finance lease is a new type of business in finance sector. It integrates finance lease and asset lease, trading and tech...
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Mainland China and Macau Arrangements on Avoiding Double Taxation and Preventing Tax Evasion with Respect to Taxes on Income The Fourth Protocol The fourth protocol to the “Arr...
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Scope of Taxation The land value tax is imposed on a taxpayer’s total urban and rural land that has been assigned a land value in each municipality directly administered by the c...
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Dilemma of Related Party Loans, Interests or Not The capital requirements of an enterprise during its operation are often unable to be solved by relying solely on financial instit...
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Guide to Application for Mainland China-Hong Kong Cross-border License Plate With the development of the Guangdong-Hong Kong-Macao Greater Bay Area, the number of ports between Gu...
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U.S. Individual Income Tax Part 4 How to Calculate Your Taxable Income? Some people may be interested in how to calculate own taxable income (line 11b in Form 1040). This article ...
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Pilot Project of large-sum Cash Transaction Management from July 2020 The People’s Bank of China released a Circular on a Pilot Project of large-sum Transaction Management on the...
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U.S. Individual Income Tax -- Part 2 Whom May I Claim as a Dependent? Certain tax benefits, such as an advantageous filing status or certain tax credits on your U.S. individual in...
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Guide to Claiming International Student’s FICA Tax Refund The Internal Revenue Code (IRC) imposes the liability for FICA (Social Security and Medicare) taxes on both the employer...