4027 results for search

• 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...

• Circular of the State Administration of Taxation on Strengthening Administration of Enterprise Income Tax on Non-Resident Enterprises' Equity Transfer Income

  Circular of the State Administration of Taxation on Strengthening Administration of Enterprise Income Tax on Non-Resident Enterprises' Equity Transfer Income December 10,2009 MO...

• Guide to China VAT System - Calculation of VAT

  Guide to China VAT System - Calculation of VAT 1. Definition of VAT Value Added Tax (VAT) is levied on all units and individuals engaged in the sale of goods, the provision of p...

• China's Current Tax System - Tax Legislation

  China's Current Tax System - Tax Legislation For the time being, the State Organs having authority to formulate tax laws or tax policy mainly include National People's Congress an...

• China's Current Tax System - Urban and Township land - Use Tax

  1. Taxpayers The taxpayers of Urban and Township land Use Tax include all enterprises, units, individual household businesses and other individuals who have land-use right (exclu...

• China's Current Tax System - Farmland Occupation Tax

  1. Taxpayers The taxpayers are enterprises, units, individual household businesses and other individuals who occupy farmland for building construction or for other non-farm purpo...

• China's Current Tax System - land Appreciation Tax

  1. Taxpayers The taxpayers of land Appreciation Tax include units and individuals who receive income from a disposal or other means of transfer with consideration of State-owned ...

• China Tax Administration Guide (6) - Calculation of Tax Liability

  China Tax Administration Guide (6) - Calculation of Tax Liability 1. Basic Regulations 1） Income Tax already paid abroad in Article 12 of the Tax law refers to the Income Tax actu...

• 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...

• Regulations on Administration of Registration of Resident Offices of Foreign Enterprises

  Decree of the State Council of the People’s Republic of China No. 584 The Regulations on Administration of Registration of Resident Offices of Foreign Enterprises, which was ado...