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• China Individual Income Tax Guide (4) - Detailed Stipulations on Income of Foreign Individuals and Taxation on Relevant Items of Income

  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...

• 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...

• China Taxation Summary of Preferential Tax Policies for Small Enterprises

  China Taxation Summary of Preferential Tax Policies for Small Enterprises The State Taxation Administration and the Ministry of Finance of the People’s Republic of China have iss...

• Preferential Policies Concerning Foreign Investments Income Tax Preferential Policies for Foreign Invested enterprises

  Preferential Policies Concerning Foreign Investments Income Tax Preferential Policies for Foreign Invested enterprises Presently, foreign invested enterprises in China will be abl...

• Value Added Tax (VAT) Preferential Policies for Foreign Invested enterprises

  Value Added Tax (VAT) Preferential Policies for Foreign Invested enterprises 1. Preferential policies for software industry a. VAT general taxpayers selling software develope...

• Introduction to China's Value Added Tax ("VAT")

  Introduction VAT is chargeable on the sale of goods, provision of processing and repair service, and the importation of goods within the People's Republic of China. Generally, ou...

• Measures for Verification Collection of Enterprise Income Tax (for Trial Implementation)

  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...

• 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 - Type of Taxes

  Tax is the most important source of fiscal revenue of China. It is also an important economic lever utilized by the State to strengthen macro-economic regulation, which produces im...