2008-2012 中國稅務簡報
您將會在這裡找到瑪澤中國2008年至2012年發表的簡報。
2017年5月刊 - 中國稅務報
On 17 March 2017, the State Administration of Taxation (“SAT”) released its long-awaited Bulletin on Special Tax Investigations, Adjustments and Mutual Agreement Procedures (“Bulletin 6”), thus largely completing the revision of the transfer pricing specific clauses of the old Circular 2 concerning Special Tax Adjustments.
2017年3月刊 - 中國稅務報
In early January 2017, the State Council announced “Circular of State Council on Several Measures concerning the Expansion of Opening-up and the Active Use of Foreign Capital”, so-called “ Several Measures” and effected on 12 January 2017. The local governments are allowed to, within the scope of their statutory authority and under the approval from the Central Government, establish and distribute preferential policies on business and investment attraction, support those projects that will make big contributions to employment, economic development, and technological innovation, reduce investment and opening costs of enterprises.
2016年7月刊 - 國家稅務總局發布關聯方交易和同期文件報告的新規則
On 29 June 2016, the State Administration of Taxation (SAT) issued the Public Notice Regarding Refining the Reporting of Related Party Transactions and Administration of Transfer Pricing Documentation (SAT Public Notice [2016] No. 42, hereinafter referred to as “Bulletin 42”). Bulletin 42 provides new transfer pricing compliance requirements in China, including Annual Reporting Forms for Related Party Transaction (“RPT Forms”), Country- by-Country Reporting (“CbCR”), and Transfer Pricing Documentation (“TPD”).
2015年4月刊 - 中國大陸和香港特別行政區簽署全面性避免雙重徵稅協定第四份草案
On 1 April 2015, the Secretary for Financial Services and the Treasury, Professor K C Chan, signed the Fourth Protocol to the Arrangement for the Avoidance of Double Taxation and Prevention of Fiscal Evasion with respect to Taxes on Income with the Mainland (“China-HK Tax Treaty”) with the Deputy Commissioner of the State Administration of Taxation, Mr. Zhang Zhiyong, in Hong Kong.
2015年4月刊 - 中國對向海外關聯方付款進行進一步審查
As reported in our September 2014 Newsletter, the Notice of Anti-Avoidance Examination on Significant Outbound Payments (Shuizongbanfa [2014] No. 146) (“Circular 146”) was issued by the State Administration of Taxation (“SAT”) in July 2014 to instruct all of its subordinate tax bureaus to review those enterprises paying significant amount of service fees or royalties to overseas related parties during 2004 to 2013.