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Personal Allowances - Foreign Nationals Working in China The Individual Income Tax Law of the PRC allows deductions from certain categories of income in computing the individual i...
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China Individual Income Tax Guide (3) - Taxation on Foreign Individuals Working in Permanent Organization set up in China by the Countries with Bilateral Tax Agreement with China ...
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Determination of Income from Wage and Salary In accordance with the Notice on the Payment Issue of Individual Income Tax by Foreign Staff Working in China (Cai Shui Zi [1980] No.1...
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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...
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Preferential Policies Concerning Foreign Investments Income Tax Preferential Policies for Foreign Invested enterprises Presently, foreign invested enterprises in China will be abl...
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Value Added Tax (VAT) Preferential Policies for Foreign Invested enterprises 1. Preferential policies for software industry a. VAT general taxpayers selling software develope...
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Measures for Verification Collection of Enterprise Income Tax (for Trial Implementation) Notice of the State Administration of Taxation on Printing and Distributing the Measures f...
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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...
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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...
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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...