Other Briefings
Optimizing Profit by Intercompany Royalty Payments in China
We discuss the benefits and tax implications behind intercompany royalty payments as a profit repatriation strategy for MNCs in China.
Digital Expense Management in China: How Big of a Deal is it?
We analyze why transitioning to a digital expense management system can be cost effective for your business in China and assess the best options available.
More Advanced Manufacturing Taxpayers in China to Benefit from Expedited Refund of Uncredited VAT
Effective April 2021, the new VAT policy will benefit five more sectors, including pharmaceuticals.
Export Tax Rebates in China: Recent Changes and Risk Management
We discuss company best practices for utilizing China’s export tax rebates and assess the risks associated with the frequent compliance and rule changes.
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.
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.
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.
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.
