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• Q&A Concerning Administration Measures of VAT Invoice Based on Classification and Grading

  Q: What is the scope of application of the Administration Measures of VAT Invoice Based on Classification and Grading? A: The Measures apply for all taxpayers who have applied t...

• Q&A on the Change of Registration of Foreign Enterprises

  Q: What are the registered items of foreign enterprises? A: The registered items of a company include name, address, name of legal representative, registered capital, company ty...

• Q&A on VAT and Fapiao Related to Sales of Used Fixed Assets

  Q: Does company need to pay VAT for sales of used fixed assets? A: Yes. Q: When small-scale taxpayers sell used fixed assets, how should they pay VAT? A: VAT shall be calcul...

• Director's Training Programme

  Q: What is the Directors Training Programme (DTP)? A: The Directors Training Programme or DTP for short is an online training programme developed by the Accounting and Corporate...

• Foreign Tax Credit

  Companies may claim foreign tax credit (FTC) for tax paid in a foreign jurisdiction against the Singapore tax payable on the same income. Q: There are how many types of foreign t...

• FAQ for Staged Deduction and Exemption of Corporate Social Insurance Policies in Guangzhou

  Q: What are the staged deduction and exemption of corporate social insurance policies in Guangzhou? A: The policies include exemption, deduction, deferrals, suspensions and refu...

• FAQ on ODI of Chinese Enterprise I

  Q: What kinds of investment activities will be treated as overseas investment? A: According to the PRC Measures for the Administration of Overseas Investment of Enterprises, ove...

• Hong Kong Limited Company Registration of Charge

  Q: What type of companies are required to register a charge with Companies Registry (“CR”)? A: Any local companies or registered non-Hong Kong companies are required to regist...

• Singapore Permanent Residence

  Q: What are the eligibility conditions for the PR application? A： As a foreigner, you may be eligible to apply for PR if you are a/an: Spouse of a Singapore Citizen (“SC”) or ...

• Policies Related to The Taxation of Social Insurance Premiums by Shanghai Enterprises

  On October 30, 2020, the Shanghai Tax Bureau issued an announcement that corporate social insurance premiums will be collected by the tax department starting November 2020. What wi...