Other Briefings
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.
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.
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.
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.
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.
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.
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.
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.
