Other Briefings
China’s New Draft VAT Law - How is it Different from Previous Tax Regulations?
Jan 31The new draft version of the China VAT law makes some major changes to existing tax regulation. Here's how it could impact businesses.
E-Invoicing in China 2023: Expansion of the Fully Digitalized E-Fapiao Program (Updated)
Jan 31We discuss the expansion of e-invoicing in China as the digital e-fapiao program widens its pilot roll-out with unique features.
China to Extend Preferential Individual Income Tax Policies
Jan 24China has announced the extension of several preferential individual income tax policies for resident taxpayers to boost capital market liberalization and corporate innovation.
China Clarifies 2023 VAT Incentives for Small-Scale Taxpayers and Lifestyle and Production Oriented Services
Jan 10China has announced 2023 VAT incentives for small-scale taxpayers and production oriented and lifestyle service industries. Here's what businesses need to know.
China Tax Filing and Payment Deadlines for 2023
Jan 04Businesses operating in China are suggested to pay attention to the tax filing and payment deadlines for 2023 to avoid late payment penalties and tax credit downgrading.
A Quick Guide to Accounting and Audit in China 2023 – New Publication from China Briefing
Nov 11In A Quick Guide to Accounting and Audit in China 2023, we walk foreign businesses through the annual audit and compliance process in China from start to finish.
VAT Taxpayer Status in China and the UK
Nov 07We discuss VAT taxpayer status in China and the UK, including key differences that impact compliance expectations and financial reporting.
Tax, Accounting, and Audit in China 2022/23 – New Publication from China Briefing
Oct 17This guide covers the major taxes and tax-relevant obligations that foreign investors are likely to encounter when establishing or operating a business in China.
What Are the Tax Incentives in China to Encourage Technology Innovation? (updated)
Sep 28We list major tax incentives in China to encourage technology innovation and share guidance on how to tap benefits listed in various preferential policies.
Hainan Free Trade Port’s New Preferential Tax Policies: How do They Apply (updated)
Sep 28Hainan Free Trade Port’s incentives include lower corporate and income tax rates for qualified entities between January 1, 2020 and December 31, 2024.
Eldercare and Childcare in China: New Supportive Measures
Sep 13We discuss policy measures for the eldercare and childcare industries in China to ease economic hardships for socially important businesses.
China’s Tax, Investment, and Trade Agreements with Countries in the Middle East
Sep 06We look at the China-Middle East tax, investment, and trade agreements that help foster collaboration and business activity.
Tax Liabilities for Equity Transfer in China: An Introduction
Sep 02We provide a general introduction of the tax liabilities of individual shareholders and corporate shareholders in equity transfer in China.
Hong Kong’s Tax, Investment, and Trade Agreements with Countries in the Middle East
Aug 30Hong Kong is deepening cooperation with Middle Eastern countries through tax, trade, and investment treaties. Here's what investors need to know.
China’s Urban Maintenance and Construction Tax: Key Points
Aug 17The new regulations on China’s urban maintenance and construction tax clarify the calculation basis and offer an official, consolidated tax framework.
China-Mongolia DTA: What Are the Key Elements?
Aug 16It is important for businesses of both countries to understand and avail the benefits derived from the double tax avoidance agreement signed between China and Mongolia to ease their tax burden.
China to Further Extend the Additional VAT Deduction Policy for the Services Industry
Aug 08China has extended the additional VAT deduction policy for the services sector. Check to see if this applies to your business.
China Export Tax Refund Policy: Recent Changes, Documentation Process, Foreign Exchange Management
Aug 01We discuss how China has tried to streamline the export tax refund system.
Investing in Guangdong - Preferential Tax Policies in Hengqin New Area, Zhuhai
Jul 13Hengqin New Area in Zhuhai, Guangdong launches preferential tax policies to spur economic growth and deepen integration with Macao.
China’s New Stamp Tax Law to Take Effect on July 1: What are the Changes?
Jun 29China’s new Stamp Tax Law takes effect July 1, 2022, and will trigger simplification of tax compliance, changes to some tax rates, and new exemptions.
China Lays Fiscal Policy Foundation for Reaching Carbon Targets
Jun 16A new document lays the groundwork for a financial support system to boost China's green and low-carbon development. We discuss the financial tools proposed and the industries that will benefit.
An Introduction to Doing Business in Hong Kong 2022
Jun 09An Introduction to Doing Business in Hong Kong 2022, the latest publication from Dezan Shira & Associates, is out now.
China's VAT Rebates Policy in 2022: Eligibility, Timeline, and Procedures (Updated)
Jun 07China is implementing large-scale VAT rebates in 2022. This article explains the eligibility, timeline, and procedures for applying for VAT credit refunds.
Tax Incentives Available to Businesses Impacted by the Shanghai Lockdown
May 23As China fights the latest wave of COVID-19, we summarize the Shanghai tax incentives that businesses can enjoy during the current lockdown.
China Annual IIT Reconciliation – Your Tax Refund FAQs Answered
May 13We answer frequently asked questions by expatriates on annual IIT reconciliation, when does it apply, and eligibility for tax refunds in China.
How Can Expats Complete Annual Individual Income Tax Reconciliation Amid China’s COVID-19 Curbs?
May 05We discuss the methods of tax settlement available to expats completing their annual IIT reconciliation in China.
Tax Relief for Manufacturing SMEs Bears Fruit as China Defers US$39 Billion
Apr 27Manufacturing SMEs enjoyed US$39.1 billion in tax deferrals in March 2022. What China tax incentives are available for SMEs, and can they help boost growth?
China Further Increased Tax Support for R&D Investments in 2022
Apr 21China further increased its tax support for R&D investments in 2022, expanding super deduction on R&D expenditure to TSMEs. in an effort to encourage innovation, promote industrial upgrade, and strengthen the core competitiveness of the country.
China's Tax Incentives for Small Businesses (Updated)
Mar 29China endeavors to help small businesses survive and thrive. In this article, we introduce the major tax incentives in China to foster small businesses.
15 Types of Contracts That Are Not Subject to Stamp Tax in China
Mar 14We highlight the 15 types of contracts in China that are not subject to stamp tax. Businesses should note these policies are subject to change.
