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Results: 11-20 of 37

China announces extension of the BTVAT reform to all over the country
  • CMS, China
  • China
  • July 12 2013

Starting from 1 January 2012, China has launched a pilot business tax (“BT”) value added tax (“VAT”) reform with Shanghai as the first pilot area


China and France signed new Double Taxation Treaty
  • CMS, China
  • China, France
  • January 13 2014

On 26 November 2013, the governments of the PRC and France signed a new Double Taxation Treaty ("new DTT") to replace the old DTT which was signed by


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
  • March 1 2013

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


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
  • 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 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
  • CMS, China
  • China
  • November 30 2012

Click here to see table


Chinese tax regulation update - January 2014
  • CMS, China
  • China
  • January 22 2014

Under PRC tax law, corporate income tax on capital gains derived from share transfers may be exempted at the stage of the share transfer and postponed


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