Tax & Accounting

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  July 19, 2018 by China Briefing Reading Time: 2 minutes
  

  Preferential CIT Policies for Small and Low-Profit Enterprises in China

  China’s State Administration of Taxation (SAT) clarified its preferential corporate income tax (CIT) policies for small and low-profit enterprises in an announcement released on July 13.
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  July 11, 2018 by China Briefing Reading Time: 5 minutes
  

  Best Practices for Year-end Transfer Pricing Adjustments in China

  When related party transaction deviations are found in a year-end review, tax professionals will voluntarily make precautionary adjustments to minimize the risk of being investigated by the tax authorities.
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  June 28, 2018 by China Briefing Reading Time: 4 minutes
  

  The Scope of Contemporaneous Documentation in China

  In China, entities with related party transactions above certain thresholds must prepare the contemporaneous documentation – master file, local file, or special file – in line with corresponding requirements and before stipulated deadlines.
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  June 20, 2018 by China Briefing Reading Time: 2 minutes
  

  Tax, Accounting and Audit in China 2018 – New Publication from China Briefing

  Tax, Accounting and Audit in China 2018, the latest publication from China Briefing and Dezan Shira & Associates, is out now and available for download through the Asia Briefing Publication Store.
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  June 19, 2018 by China Briefing Reading Time: 3 minutes
  

  CIT Deductions in China: Tax Department Clarifies Documents Required

  Last week, China’s State Administration of Taxation released measures clarifying what documents are needed for corporate income tax (CIT) deductions.
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  June 14, 2018 by China Briefing Reading Time: 6 minutes
  

  Fraud in China: Where is Your Company Losing Money?

  Foreign investors are less likely to disregard fraud in China than in the past; its competitive market now means businesses need to build stronger anti-fraud programs to protect margins and improve efficiency.
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  May 31, 2018 by China Briefing Reading Time: 2 minutes
  

  How to Manage Transfer Pricing in China – New Issue of China Briefing Magazine

  The latest issue of China Briefing Magazine, How to Manage Transfer Pricing in China, is out now and available for download from the Asia Briefing Publication Store.
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  May 22, 2018 by China Briefing Reading Time: 4 minutes
  

  Company Relocation and Land Appreciation Tax in China

  Companies in China that relocate to a new location or city face unique land appreciation tax considerations. In this article, we look at company relocation and land appreciation tax in China.