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Zhong Lun Law Firm | China | 22 Sep 2022

未雨绸缪,以数治税:金税四期来临前企业和企业家的必修课

2021年3月26日,国家税务总局在关于深入学习贯彻落实《关于进一步深化税收征管改革的意见》(以下简称“《意见》”)的通知中指出,…
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CMS, China | China | 9 Aug 2022

Chinese Tax Regulation Update | July 2022

The Sino-Congo Double Taxation Treaty (“DTT”) and the associated protocol signed on 5 September 2018 entered into force on 6 July 2022 and apply to…
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Lee Tsai & Partners | China | 31 Jul 2022

The State Administration of Taxation, the Ministry of Public Security, the Supreme People’s Procuratorate, and Three Other Authorities Jointly Issued a Document to Crack Down on Illegal and Criminal Acts of Fraudulent Refunds of Retained Tax Credits

To alleviate the pressure brought by the pandemic on enterprises, the state has issued several documents since March 2022 to implement a large-scale…
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Lee Tsai & Partners | China | 31 Jul 2022

國家稅務總局、公安部、最高人民檢察院等六部門聯合發文嚴厲打擊騙取留抵退稅違法犯罪行為

為緩解疫情給企業帶來的壓力,國家自2022年三月以來多次發文實施大規模增值稅留抵退稅政策,允許符合條件的小微企業以及“製造業”、“科學研究和技術服務業”…
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Lee Tsai & Partners | China | 29 Jun 2022

Opinions on Further Regulating the Profit-making Behavior of Live Webcasting and Promoting the Healthy Development of the Industry Released in Chinese Mainland

In recent years, live webcasting has become prevalent, and legal issues such as the lack of management responsibility of live webcasting platforms…
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Lee Tsai & Partners | China | 29 Jun 2022

大陸發佈《關於進一步規範網路直播營利行為促進行業健康發展的意見》

近年來,網路直播盛行,而網路直播所涉及的直播平臺管理責任不到位、偷逃繳納稅款等法律問題又頻頻出現。為進一步規範網路直播營利行為,國家互聯網信息辦公室、國家稅務總局…
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DLA Piper | China | 28 Jan 2022

China: Extension of preferential Individual Income Tax (IIT) policies for employees

At the end of 2021, the Ministry of Finance (MOF) and the State Administration of Taxation (STA) released two announcements extending several…
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DLA Piper | China | 26 Jan 2022

Extension of Preferential Individual Income Tax (IIT) Policies for Employees in China

At the end of 2021, the Ministry of Finance (MOF) and the State Administration of Taxation (STA) released two announcements extending several…
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King & Wood Mallesons | China | 12 Feb 2020

2019 China Tax Review

This article reviews and highlights the new individual income tax rules and major tax rules issued in 2019, which may impact on foreign companies…
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Garrigues | Spain | 30 Jul 2019

Administración tributaria y seguridad jurídica: la importancia de tener un criterio

Compartir: Tweet 0 La relación entre la Administración y los contribuyentes debe construirse sobre la base de la buena fe y la confianza legítima…
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