It's annual audit season in China, a time when companies take stock of their business on the mainland, prepare annual corporate income tax filings, and review any outstanding issues that may affect the coming year. It is also a good time to review the company business license; something that all China-based businesses must do every year. In this issue of China Briefing we take a look at some of the more pertinent aspects of China's audit regulations, examine some corporate tax considerations to take into account when filing CIT returns, and review the preparation procedure for an annual business license review. We also run through some of the salient individual income tax issues for expatriates living and working in China.
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