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Results: 11-20 of 37

Chinese tax regulation update
  • CMS, China
  • China
  • May 30 2014

In this regulation, the SAT clarifies several issues related to CIT calculation. The following main points shall be noted: CIT treatment for assets


Tax regulation
  • CMS, China
  • China
  • October 11 2011

In the September edition, we mentioned the SAT Announcement 2011 No. 49 which abolished the former treatment of VAT invoices that failed to be verified within the stipulated period


China moving forward to expand VAT scope with Shanghai as pilot region
  • CMS, China
  • China
  • January 11 2012

In China, there are two major kinds of turnover taxes, i.e. VAT and business tax ("BT"


China tax regulation update - October 2013
  • CMS, China
  • China
  • November 4 2013

A number of tax regulations in China have recently been updated. To summarise these updates, we have prepared a detailed table on the changes showing


China tax regulation update
  • CMS, China
  • China
  • January 31 2013

An update on the latest developments in Chinese Tax Law. Click here to see table


Tax regulation
  • CMS, China
  • China
  • March 15 2012

Starting from 1 January 2012, certain services ("Taxable Services") provided by taxpayers in Shanghai or provided by foreign enterprises to tax payers in Shanghai are subject to Value Added Tax ("VAT") and not the previous Business Tax


China tax regulation update
  • CMS, China
  • China
  • January 31 2012

Starting from 1 January 2012, certain services provided by taxpayers in Shanghai or provided by foreign enterprises to tax payers in Shanghai are subject to Value Added Tax and not the previous Business Tax


China imposes additional tax burden on foreign enterprise, foreign invested enterprises and foreign individuals
  • CMS, China
  • China
  • December 20 2010

On 4 November 2010, the PRC State Administration of Taxation and the Ministry of Finance jointly issued the Tax Circular Caishui 2010 No. 103 to levy City Maintenance and Construction Tax (“CMCT”) and Education Surcharge also on foreign enterprises, foreign invested enterprises and foreign individuals


China tax regulation update
  • CMS, China
  • China
  • July 13 2011

Please find enclosed our update on the latest developments in Chinese Tax Law


China tax regulation update
  • CMS, China
  • China
  • April 20 2011

Please find enclosed our update on the latest developments in Chinese Tax Law