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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 (...
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China Tax Administration Guide (5) - Business Dealings between Associated Enterprises 5.1 In business transactions between an enterprise with foreign investment or the establishme...
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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...
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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...
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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...
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China Representative Office Registration and Maintenance Guide (7) - Representative Office Registration Procedures 1. China Representative Office Registration Procedures The proc...
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Procedures for Approval of Permanent Representative Office Established in Shanghai by Tourism Enterprises Pre-approval by Tourism Market Management Department of Shanghai Municip...
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Taxation of Chief Representative of a Representative Office in China Scenario Mr. A, the chief representative of Uscorp Shanghai office. Mr. A is based in the United States of Am...
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Taxation of Representative Offices in China (5) - Deemed Revenue and Deemed Profits After replacing the business tax with Value-added tax, the formula for calculating income tax p...
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State Administration of Taxation on the Issuance of the Circular of "Provisional Measures for Tax Collection and Administration of Representative Offices of Foreign Enterprises" S...