Tax Services

China Tax & Investment Express

As a supplement to our China Tax & Investment News, China Tax & Investment Express (CTIE) aims to bring to you real time information regarding the latest tax and business announcements issued by authorities at the central government level on a weekly basis. CTIE not only provides a synopsis of each announcement issued by the authorities, but it also includes a weblink that leads you to the full content of the announcement (in Chinese). We hope this publication can help you keep abreast of the latest developments in tax and business regulations in China.

Please feel free to contact your Ernst & Young client service professionals for further assistance if you find the announcements have an impact on your business operations. For questions regarding CTIE, please contact us.

• CTIE Issue No. 2013018 (pdf, 510.9kb) – May 16, 2013
  Notice regarding issuance of the revised Individual Income Tax (IIT) return forms (SAT Announcement [2013] No. 21)


• CTIE Issue No. 2013017 (pdf, 378.7kb) – May 10, 2013
  Notice regarding certain issues related to Corporate Income Tax (CIT) collection on services provided by non-resident companies to Chinese companies through staff secondments (SAT Announcement [2013] No. 19) 


• CTIE Issue No. 2013016 (pdf, 501.1kb) – May 3, 2013
  Notice regarding pilot policies related to the super deduction of research and development (R&D) expenses for Corporate Income Tax (CIT) purposes for the Zhongguancun/Donghu/Zhangjiang National Innovation Demonstration Zones (NIDZs) and Hefei-Wuhu-Bengbu Innovation Comprehensive Experimental Zone (ICEZ) (Caishui [2013] No. 13) 


• CTIE Issue No. 2013015 (pdf, 344.9kb) – April 26, 2013
  Notice regarding the investigation of key sources of Corporate Income Tax (CIT) in 2013 (Caishui [2013] No. 28) 


• CTIE Issue No. 2013014 (pdf, 373.4kb) – April 19, 2013
  Notice regarding the adjustment of certain catalogs related to tax policies for the importation of key technological equipment and machinery (Caiguanshui [2013] No. 14) 


• CTIE Issue No. 2013013 (pdf, 409.6kb) – April 12, 2013
  Reply to certain matters related to the equity acquisition of Trust-mart by Wal-Mart (Shuizonghan [2013] No. 82)
  Notice regarding the collection of Corporate Income Tax (CIT) on gains derived by a non-resident company from the disposition of Trust-mart shares to Wal-mart 


• CTIE Issue No. 2013012 (pdf, 1.2mb) – April 2, 2013
  Notice regarding certain issues related to “the Administrative Measures on Value-Added Tax (VAT) and Consumption Tax (CT) Collection for the Export of Goods and Services” (SAT Announcement [2013] No. 12)


• CTIE Issue No. 2013011 (pdf, 428.5kb) – March 22, 2013
  Notice regarding the Corporate and Individual Income Tax exemption on the interest from local treasury bonds (Caishui [2013] No. 5)


• CTIE Issue No. 2013010 (pdf, 417.6kb) – March 15, 2013
  Notice regarding the protocol amending the “Agreement Between the Government of the United Kingdom of Great Britain and Northern Ireland and the Government of the People’s Republic of China for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income and on Capital Gains” 


• CTIE Issue No. 2013009 (pdf, 826.2kb) – March 8, 2013
  Notice regarding certain issues related to Corporate Income Tax (CIT) filing for non-resident companies under the Value-added Tax (VAT) pilot arrangements (SAT Announcement [2013] No. 9) 


• CTIE Issue No. 2013008 (pdf, 779.8kb) – March 1, 2013
  Notice regarding the "Provisional Measures for the Value-added Tax (VAT) Collection and Administration of Air Transportation Enterprises during the Period of VAT Pilot Arrangements" (SAT Announcement [2013] No. 7)


• CTIE Issue No. 2013007 (pdf, 370.5kb) – February 22, 2013
  Notice regarding the "Opinions for Deepening the Income Distribution Reform" (Guofa [2013] No. 6) 


• CTIE Issue No. 2013006 (pdf, 429.3kb)  – February 8, 2013
  Notice regarding certain issues related to the confirmation of sales amount for direct selling enterprises for Value-added Tax (VAT) purposes (SAT Announcement [2013] No. 5) 


• CTIE Issue No. 2013005 (pdf, 469.2kb) – February 1, 2013
  Notice regarding the “Provisional Measures on Value-added Tax (VAT) Calculation and Payment by Pilot Taxpayers Operating Across Different Provinces/Cities” (Caishui [2012] No. 84) 


• CTIE Issue No. 2013004 (pdf, 387.7kb) – January 25, 2013
  Notice regarding issues related to the implementation of tax policies for the development of the western region in Ganzhou (Caishui [2013] No. 4) 


• CTIE Issue No. 2013003 (pdf, 524.1kb) – January 18, 2013
  Notice regarding certain issues related to the article of “Capital Gains” in the China-Singapore income tax treaty (SAT Announcement [2012] No. 59) 


• CTIE Issue No. 2013002 (pdf, 527.9kb) – January 11, 2013
  Notice regarding the “Administrative Measures for Combined Corporate Income Tax (CIT) Filing for Cross-region Operations” (SAT Announcement [2012] No. 57) 


• CTIE Issue No. 2013001 (pdf, 380.3kb) – January 4, 2013
  Notice regarding certain Deed Tax (DT) related policies (Caishui [2012] No. 82)