China Briefing News

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.

China Expat Tax Filing and Declarations for 2011 Income


IIT is normally withheld from wages or salaries by employers and paid to the tax authorities on a monthly basis. At the end of the year, an annual IIT declaration should be submitted to tax authorities within three months of the end of the previous calendar year (i.e., between January 1, 2012 and March 31, 2012 for the 2011 calendar year). Penalties for late filing can be up to five times the amount that was due.

China Total Tax Burden Second Highest in World


Chinese capitalism seems long gone when viewed against actual fiscal policies Sept. 26 – China’s tax burden is the second highest globally, beaten only by France, the 2009 Tax Misery Report by Forbes has suggested. Although relatively old data, the report has not previously gained much attention. However, as China has since then raised minimum […]

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