Other Briefings
Managing Tax Avoidance Arrangements in China: Practical Considerations for Businesses
We introduce tax avoidance arrangements as defined by Chinese tax authorities, discuss standard procedures for special tax investigations related to arrangements lacking reasonable commercial purposes, and provide practical suggestions for mitigating associated tax risks.
Tax Implications for Chinese Permanent Residence ID Card Holders
We discuss the tax residency status of foreigners with a Chinese Permanent Residence ID Card and their tax liability on worldwide income in the country.
China Announces New Additional VAT Deduction for Advanced Manufacturing Companies
China’s tax authorities have announced a new additional 5% VAT deduction for companies in the advanced manufacturing sector.
China’s New Draft VAT Law – How is it Different from Previous Tax Regulations?
The new draft version of the China VAT law makes some major changes to existing tax regulation. Here’s how it could impact businesses.
China Monthly Tax Brief: August 2023
In August 2023, over 30 tax policies and guidelines were released by China’s Ministry of Finance (MOF), State Taxation Administration (STA), and other departments.
Qualifying for China’s Pre-Tax Super Deduction for R&D Expenses – A Case Study Review
We review case studies of companies that have applied for the pre-tax super deduction of R&D expenses to understand which projects qualify.
Empowering Your China Business with Successful ERP Implementation – New Issue of China Briefing Magazine
ERP systems are gaining traction among international companies seeking to expand their presence in China or diversify their supply chains. Download our latest China Briefing magazine to learn more.
China Raises IIT Special Additional Deduction Standards on Three Expenses
China’s cabinet has raised IIT pre-tax deduction standards on expenses related to childcare, education, and elderly support.
