Aug. 2012 - VAT pilot program extended to 8 additional cities and provinces
The Ministry of Finance and the State Administration of Taxation jointly announced the implementation date of VAT pilot program in eight provinces and cities.
July 2012 - Clarification on the "beneficial owner" under China's tax treaties and update on the VAT pilot program
Feb. 2012 update - Withholding Tax and Corporate Income Tax treatment on Royalty Fee, Interest and Rental Fee
Effective from 1 April 2011, Royalty Fee, Interest and Rental Fee to be paid to overseas companies shall not be considered as tax deductible expenses if the related withholding tax is not paid in the 2011 annual tax filings.
Jan. 2012 - Further clarification on social insurance for foreigners working in China
The Chinese social insurance scheme covers five types of social insurance contributions including pension, medical, work-related injury, unemployment and maternity insurance. Previously, foreigners working in China are not required to participate in the Chinese social insurance scheme. However, the situation has changed.
Jan. 2012 - Update on Local Education Surcharge
On November 7, 2010, the Ministry of Finance issued Caizong [2010] No. 98 (“Circular 98”) requiring all provinces or cities to impose the Local Education Surcharge (“LES”) at a flat rate of 2% on the total payment of value-added tax, business tax and consumption tax.
Jan. 2012 - Further Clarifications on the Pilot Value-added Tax Reform
On November 16, 2011, the Ministry of Finance (“MOF”) and the State Administration of Taxation (“SAT”) jointly issued two circulars Caishui [2011] No. 110 (“Circular 110”) and Caishui [2011] No. 111 (“Circular 111”) effective from January 1, 2012.
Jan. 2012 - Clarifications on PRC VAT Treatments on Export of Services
Pursuant to the tax circulars Caishui [2011] No. 110 ("Circular 110") and 111 ("Circular 111") which outline the framework of the Value-added Tax ("VAT") Pilot Reform in China, the export of services would be subject to either VAT zero-rate or exemption treatments.
Jan. 2012 - Beijing Tax Calendar
Dec. 2011 - VAT reform in Shanghai (Circulars 110 & 111)
Further to the announcement of the PRC indirect tax reform, the Ministry of Finance and the State Administration of Taxation jointly issued two circulars, Caishui [2011] 110 (“Circular 110”) and Caishui [2011] 111 (“Circular 111”), on 16 November 2011 to provide the implementation details of the pilot program of indirect tax reform in Shanghai which is effective from 1 January 2012.
Nov. 2011 - New surcharge: Local Educational Surcharge
We wish to raise your attention on the notice Cai Zong Han [2011] no.57, issued on July 22nd, 2011, by the Ministry of Finance. The notice states that starting January 1st, 2012, all companies established in Beijing, including notably foreign invested companies, sino-foreign joint-ventures and representative offices of foreign enterprises, are liable to the Local Educational Surcharge (“LES”).
Nov. 2011 - New changes in tax qualification for representative offices
The National Tax Bureau in Beijing recently revised the Enterprise Income Tax (“EIT”) qualification for representative offices of foreign enterprises, requesting EIT declarations previously performed based on deemed profit now to be performed based on expenses.
Sept. 2011 - New changes in PRC Individual Income Tax
中國稅務報 - 2010年4月 - 國稅法（2010）18
這篇簡報旨在對此通知的重點內容進行解釋，並對在中國設有代表處的外國企業可能產生的影響進行評論。
2010年2月20日，中華人民共和國國家稅務總局（簡稱“SAT”）發出國稅發[2010] 18號通知（“18號通知”）。名稱為“臨時外國企業代表機構管理辦法”。該通知追溯至2010年1月1日開始
此簡報為英文。
2010年2月20日，中華人民共和國國家稅務總局（簡稱“SAT”）發出國稅發[2010] 18號通知（“18號通知”）。名稱為“臨時外國企業代表機構管理辦法”。該通知追溯至2010年1月1日開始
此簡報為英文。
中國稅務報 - 2009年11月 - 稅務通知121
中國稅務報 - 2009年11月 - 稅務通知601
- 1
- 2