Ce r t a i n s s i è g e s s o c i a u x fournissent directement des biens ou services en Chine sans passer par leur WFOE (wholly foreign-owned enterprise ou entreprise à capitaux 100% étrangers) chinoise. Ceci est motivé par de nombreuses raisons, comme la stratégie ou la limitation du champ d’activité de la WFOE.
La promulgation en 2009 d’une réglementation exhaustive sur les prix de transfert témoigne de la ferme intent ion de l’autorité fiscale chinoise, l’Administration d’Etat des Impôts (State Administration of Taxation ou SAT) de protéger la base de ses revenus et d’appliquer activement le principe des prix de pleine concurrence (arm’s length principle ) aux transactions intragroupe, c’est à dire aux transactions entre siège social étranger et Entreprise à Capitaux entièrement étrangers (wholly foreign-owned enterprise ou WFOE) en Chine.
China has granted six-year-long tax incentives to projects on key public infrastructure development and environmental protection. Based on those laws, a recent government document clarified the implementation of such incentives on eligible projects that have already been recognized before 2008.
In a move to further boost its logistics industry, China is now allowing logistics enterprises to pay less urban land use tax (ULUT) on lands occupied by their commodity warehouses.
In Announcement [2012] No.4 released on January 29, the Chinese General Administration of Customs clarified the favorable import tax treatment to "encouraged" foreign-invested projects.
Shanghai's newly included value-added taxpayers (pilot enterprises) may receive fiscal compensation if they see increases in their actual tax burdens under the new tax scheme, local authorities said recently.
China's State Administration of Taxation recently clarified the tax treatment to transfers of natural resource use rights.
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