Tax & Accounting

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  April 27, 2021 by China Briefing Reading Time: 5 minutes
  

  Optimizing Profit in a Dividend Repatriation by DTA: A Case Study

  A case study analysing the new “same jurisdiction/same treaty benefit rule” when applying DTA benefits to avail lower tax rates for dividend repatriation.
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  April 20, 2021 by China Briefing Reading Time: 2 minutes
  

  China Lowers Corporate Income Tax Liability for Small and Low-Profit Enterprises

  China’s tax body has clarified a preferential corporate income tax (CIT) policy for small and low-profit enterprises and individual businesses, in place till December 31, 2022.
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  April 15, 2021 by China Briefing Reading Time: 3 minutes
  

  China Raises Pre-Tax Additional Deductions for R&D Expenses of Manufacturing Firms

  China has increased the ratio of additional deduction on manufacturing firms’ R&D expenses from 75 percent to 100 percent.
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  April 14, 2021 by China Briefing Reading Time: 6 minutes
  

  Some Tax-Exempt Fringe Benefits for Expats in China to Expire Next Year: Prepare for Possible Transition

  As the transition period will end December 31, 2021, China’s new IIT law will likely roll-back some tax exempt benefits-in-kind for expatriates. Learn more.
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  April 13, 2021 by China Briefing Reading Time: 7 minutes
  

  China’s Tax and Fee Cuts Extended or Released After 2021 Two Sessions

  China has extended a package of expired or to-be-expired preferential tax and fee policies as well as rolled out new structural tax and fee cut measures.
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  April 2, 2021 by China Briefing Reading Time: 2 minutes
  

  An Introduction to Doing Business in Hong Kong 2021 – New Publication from Dezan Shira & Associates

  An Introduction to Doing Business in Hong Kong 2021, the latest publication from Dezan Shira & Associates, is out now.
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  March 25, 2021 by China Briefing Reading Time: 9 minutes
  

  Common Restructuring Options for Businesses in China

  Restructuring your China business will ensure your company is more streamlined, risk resilient, agile, and competitive in the market.
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  March 4, 2021 by China Briefing Reading Time: 5 minutes
  

  Preparing for Annual Tax Reconciliation in China in 2021: FAQs

  We answer some frequent queries regarding the annual tax reconciliation preparation in 2021 in China and offer professional insights into best practices.