Other Briefings
Permanent Establishment Risks in China amid COVID-19: A Case Study
We provide a detailed case study-based analysis of the possible PE and tax residence risks in China in the context of the COVID-19 pandemic.
China’s New Measures to Optimize Credit Management on Tax Payment
Starting November 1, 2020, tax authorities will implement four measures to optimize China’s credit evaluation system for taxpayers.
Profit Repatriation from China: Compliance Procedures for Outbound Payments
China has specific compliance requirements for each channel the foreign invested entity may choose in order to make outbound payments.
Lower Corporate Tax Rate in Lingang New Area of Shanghai FTZ: Eligibility Criteria
Eligible enterprises engaged in four key technology industries – integrated circuits, AI, biomedicine, and civil aviation – will benefit from the reduced tax rate.
China’s Incentives for Integrated Circuit, Software Enterprises
With the looming possibility of a US-China technology decoupling, China is improving its incentive schemes for its integrated circuit and software industries.
The Greater Bay Area and Hainan FTP: Comparing China’s Preferential Policies
The GBA and Hainan FTP lead China’s renewed efforts to improve its incentives, capacity, and infrastructure for investors, traders, and manufacturers.
How the Tax System is Organized in China
Given that China’s tax system is still evolving, this article looks at the legislative and regulatory bodies that are responsible for tax administration.
IIT Subsidies in China’s Greater Bay Area: You Can File Your Applications Now
From July 2020, qualified talents and employers can file their applications for individual income tax subsidies in most cities in the Greater Bay Area.
