Search results

Order by most recent / most popular / relevance

Results: 1-10 of 14

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

Qualifications of general VAT taxpayers in the pilot program

Greenberg Traurig LLP
-
China
-
February 10 2012

Following the promulgation of two circulars on the pilot project for replacing the imposition of business tax with value-added tax (Circular No. 110 and Circular No. 111) in the transport industry and certain modern service sectors in Shanghai, China’s State Administration of Taxation (SAT) issued the “Matters Relating to the Determination of the Qualifications of General VAT Taxpayers in the Pilot Program for the Collection of VAT in Replacement of Business Tax in Shanghai” (Circular 2011 No. 65, the “Qualification Circular”)“on December 2, 2011

China initiates value added tax (VAT) reform in Shanghai

Greenberg Traurig LLP
-
China
-
February 10 2012

In two joint circulars issued by the Ministry of Finance (MoF) and the State Administration of Taxation (SAT), the Circular on Printing and Distributing the Pilot Program for the Collection of VAT Instead of Business Tax (Circular No. 110), and the Circular on the Implementation of the Pilot Change from Business Tax to Value- Added Tax in Transportation and Certain Modern Service Industries in Shanghai (Circular No. 111”; Circular No. 110 and Circular No. 111 are collectively referred to as the VAT Rules), a pilot program in Shanghai to replace business tax (BT) with VAT was initiated on January 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

Urban Construction and Maintenance Tax and Education Surcharge on Foreign Enterprises

Greenberg Traurig LLP
-
China
-
January 25 2011

The State Administration of Taxation (SAT) and the Ministry of Finance released the Circular on Issues Relating to Levying Urban Construction and Maintenance Tax and Education Surcharge on Foreign Enterprises ("Tax Circular") in November 2010

Enterprise Income Tax (EIT) policies clarified for service enterprises with advanced technologies

Greenberg Traurig LLP
-
China
-
January 25 2011

The Ministry of Finance, the State Administration of Taxation, the Ministry of Commerce, the Ministry of Science and Technology and the National Development and Reform Commission jointly released the Circular on Enterprise Income Tax Policies Related to Service Enterprises with Advanced Technologies (the "EIT Circular"