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• China's Current Tax System - State Administration of Taxation

  I. Key responsibilities The State Administration of Taxation (SAT) is the highest tax authority in China. The SAT is directly under the State Council and be responsible for the S...

• China's Current Tax System - Revenue Allocation between the Central Government and the Local Governments

  China's Current Tax System - Revenue Allocation between the Central Government and the Local Governments Currently, the taxes in China are collected and administered by financial ...

• China’s Current Tax System – Vessel Tonnage Tax

  I. Scope Vessel tonnage tax shall be paid on vessels that enter the domestic ports of the People's Republic of China from overseas ports (hereinafter referred to as “taxable ves...

• China Tax Administration Guide (3) - Taxable Income

  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 (...

• China Tax Administration Guide (5) - Business Dealings between Associated Enterprises

  China Tax Administration Guide (5) - Business Dealings between Associated Enterprises 5.1 In business transactions between an enterprise with foreign investment or the establishme...

• 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 Tax Administration Guide (9) - Tax Administration and Collection

  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...

• China Representative Office Registration and Maintenance Guide (1) - Overview

  China Representative Office Registration and Maintenance Guide (1) - Overview Nature of Representative Office in China Representative Office (RO), also known as Permanent Represe...

• China Representative Office Registration and Maintenance Guide (2) - Features of a China Representative Office

  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...

• China Representative Office Registration and Maintenance Guide (4)- Scope of Business of a China Representative Office

  China Representative Office Registration and Maintenance Guide (4)- Scope of Business of a China Representative Office Scope of Business of Representative Offices The business sc...