We use cookies to customise content for your subscription and for analytics.
If you continue to browse Lexology, we will assume that you are happy to receive all our cookies. For further information please read our Cookie Policy.
Lexology logo
  Request new password

Search results

Order by most recent / most popular / relevance

Results: 1-10 of 18

China newsletter - Spring 2013

  • Greenberg Traurig LLP
  • -
  • China
  • -
  • April 10 2013

To deepen government reform and improve government efficiency, the State Council of the People's Republic of China recently released the Plans for

China clarifies VAT policies in transportation and modern services industries

  • Greenberg Traurig LLP
  • -
  • China
  • -
  • December 10 2012

The State Administration of Taxation and the Ministry of Finance jointly released the Supplementary Circular on Several Tax Policies Relating to the Conversion of Value Added Tax to Business Tax in Transportation and Modern Services Industries (“Supplementary VAT Circular”) on June 29, 2012, which takes effect retrospectively on January 1, 2012

China expands VAT reform to eight additional provinces and cities

  • Greenberg Traurig LLP
  • -
  • China
  • -
  • December 10 2012

The State Administration of Taxation and the Ministry of Finance jointly released the Circular on Launching the Pilot Program Relating to the Conversion of Value Added Tax to Business Tax in Transportation and Modern Services Industries in 8 Provinces and Cities (the “VAT Circular”) on July 31, 2012, which took effect the same day

China encourages private outbound investment

  • Greenberg Traurig LLP
  • -
  • China
  • -
  • December 10 2012

Following the issuance and implementation of the Opinions of the State Council on Encouraging and Guiding the Healthy Development of Private Investment (Guo Fa 2010 No.13), thirteen Ministries and Commissions jointly released the Circular on Printing and Distributing the Opinions of Encouraging and Guiding Private Enterprises to Actively Engage in Outbound Investment (“Outbound Investment Circular”) on June 29, 2012, to boost outbound investment by private enterprises

Ministry of Finance issues new rules on deed taxes

  • Greenberg Traurig LLP
  • -
  • China
  • -
  • April 2 2012

On January 12, 2012, the Ministry of Finance (MOF) and the State Administration of Taxation (SAT) jointly released the Notice On Deed Tax Policies related to Reorganization and Restructuring of Enterprises and Public Institutions (the “Deed Tax Notice”

Shanghai VAT pilot program: zero rate and exemption

  • Greenberg Traurig LLP
  • -
  • China
  • -
  • April 2 2012

Following the promulgation of two circulars on the pilot project for replacing the imposition of business tax with value-added tax in Shanghai (Circular No. 110 and Circular No. 111), the Ministry of Finance (MOF) and the State Administration of Taxation (SAT) have jointly released the Circular on Zero Value-Added Tax Rate and Tax Exemption Policy Applicable to Taxable Services (the “VAT Circular”

SAT clarifies VAT treatment for sale of self-used fixed assets

  • Greenberg Traurig LLP
  • -
  • China
  • -
  • April 2 2012

On January 6, 2012, the State Administration of Taxation (SAT) issued the Announcement on Issues Relating to Value-Added Tax of Selling the Self-used Fixed Assets by General Taxpayers (the “VAT Announcement”), which became effective on February 1, 2012

Circular on issues concerning tax rates applicable to the overseas income of highnew-tech enterprises and tax credits

  • Greenberg Traurig LLP
  • -
  • China
  • -
  • September 1 2011

On May 31, 2011, the Ministry of Finance and the State Administration of Taxation jointly released the Circular on Issues Concerning Tax Rates Applicable to the Overseas Income of HighNew-tech Enterprises and Tax Credits (“Circular”

State Administration of Taxation clarifies the income tax of non-resident enterprises

  • Greenberg Traurig LLP
  • -
  • China
  • -
  • September 1 2011

The State Administration of Taxation has released the Announcement on Several Issues concerning the Administration of Income Taxes on Non-Resident Enterprises (the "Announcement"), which took effect on April 1, 2011

State Administration of Taxation clarifies levying value-added tax on asset restructuring

  • Greenberg Traurig LLP
  • -
  • China
  • -
  • April 13 2011

The State Administration of Taxation released the Announcement on Issues Concerning Value-Added Tax Relevant to Taxpayers' Assets Restructuring (the "VAT Announcement") on February 18, 2011