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China Tax & Investment Express (2012)

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 EY 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. 2012044 (pdf, 402.5kb) – December 28, 2012
    Notice regarding certain issues on the input Value-added Tax (VAT) credit brought forward under an asset restructuring (SAT Announcement [2012] No. 55) 

  • CTIE Issue No. 2012043 (pdf, 494.1kb) – December 24, 2012
    Supplementary notice regarding the collection of Cultural Development Fee (CDF) under the Value-added Tax (VAT) pilot arrangements (Caizong [2012] No. 96)

  • CTIE Issue No. 2012042 (pdf, 512kb) – December 14, 2012
    Supplementary notice regarding certain tax policies related to Value-Added Tax (VAT) pilot arrangements for the transportation industry and certain modern service industries (Caishui [2012] No.
    86)

  • CTIE Issue No. 2012041 (pdf, 406.4kb) – December 7, 2012
    Notice regarding the exemption of import duties, import-level Value-Added Tax and Consumption Tax on production materials imported for scientific research and education for technological non-governmental non-profit units (Caiguanshui [2012] No. 54) 

  • CTIE Issue No. 2012040 (pdf, 484.2kb) – November 30, 2012
    Notice regarding certain issues related to Individual Income Tax policies for dividends and bonus-dividends derived by individuals from listed companies (Caishui [2012] No. 85) 

  • CTIE Issue No. 2012039 (pdf, 416.5kb) – November 23, 2012
    Notice regarding certain policies related to Consumption Tax (CT), SAT Announcement [2012] No. 67)
  • CTIE Issue No. 2012038 (pdf, 394.5kb) – November 16, 2012
    Notice regarding the pilot Corporate Income Tax (CIT) policies for corporate partners of limited partnership venture capital companies in Suzhou Industrial Park (Caishui [2012] No. 67)
  • CTIE Issue No. 2012037 (pdf, 365.2kb) – November 9, 2012
    Notice regarding promoting the pilot transformation of the processing trade in Suzhou (Shujiafa [2012] No. 285) 

  • CTIE Issue No. 2012036 (pdf, 505.1kb) – November 2, 2012
    Notice regarding the “Administrative Rules for the Collection of the Fund for the Treatment of Waste Electrical and Electronic Products” (SAT Announcement [2012] No. 41) 

  • CTIE Issue No. 2012035 (pdf, 371.4kb) – October 26, 2012
    Notice regarding the public opinion solicitation on the "Administrative Measures for Tax Certificates (Discussion Draft)" 

  • CTIE Issue No. 2012034 (pdf, 499.2kb) - October 19, 2012
    Notice on the allocation of Corporate Income Tax (CIT) from enterprises subjected to consolidated CIT filing for cross-regional operations (Guoshuihan [2012] No. 445)

  • CTIE Issue No. 2012033 (pdf, 344kb) - October 12, 2012
    Notice regarding the collection of Individual Income Tax on the commissions earned by securities brokers

  • CTIE Issue No. 2012032 (pdf, 329.8kb) - September 20, 2012
    Notice regarding the collection of the Cultural Development Fee under the Value-Added Tax (VAT) pilot arrangements

  • CTIE Issue No. 2012031 (pdf, 456.4kb) - September 14, 2012
    Notice regarding the "Administrative Measures for Export Tax Refund/Exemption on Port of Shipment"

  • CTIE Issue No. 2012030 (pdf, 456.9kb) - September 7, 2012
    Notice related to tax collection and administration for the expansion of the Value-Added Tax (VAT) pilot arrangements in eight provinces or cities 

  • CTIE Issue No. 2012029 (pdf, 475.8kb) -  August 24, 2012
    Notice regarding certain issues related to general Value-Added Tax (VAT) taxpayer recognition for expansion of VAT Pilot Arrangements in eight provinces or cities

  • CTIE Issue No. 2012028 (pdf, 1.4mb)  - August 17, 2012
    Notice issued by the Beijing State Tax Bureau regarding certain issues related to Value-Added Tax (VAT) filing and invoice administration under the Beijing VAT Pilot Arrangements

  • CTIE Issue No. 2012027 (pdf, 1.3mb) - August 10, 2012
    Notice regarding the launch of Value-Added Tax (VAT) Pilot Arrangements for transportation and certain modern service industries in 8 provinces or cities

  • CTIE Issue No. 2012026 (pdf, 402.8kb)  - August 3, 2012
    Notice regarding certain issues related to the administrative measures on pilot run of deemed input Value-Added Tax (VAT) credit for agricultural products in certain industries

  • CTIE Issue No. 2012025 (pdf, 1.1mb) - July 27, 2012
    Supplementary notice regarding certain tax policies related to Value-Added Tax (VAT) pilot arrangements for the transportation industry and certain modern service industries

  • CTIE Issue No. 2012024 (pdf, 406kb) - July 20, 2012
    Notice regarding the determination of the term "beneficial owner" in tax treaties

  • CTIE Issue No. 2012023 (pdf, 352kb) - July 13, 2012
    Notice regarding certain issues related to the collection of Corporate Income Tax (CIT) on the deemed basis

  • CTIE Issue No. 2012022 (pdf, 344.8kb) - July 6, 2012
    Notice regarding Business Tax exemption on certain services, including dispatch of sailors

  • CTIE Issue No. 2012021 (pdf, 1.2mb) - June 29, 2012
    Notice regarding Value-added Tax (VAT) and Consumption Tax (CT) policies for the export of goods and services

  • CTIE Issue No. 2012020 (pdf, 1023.7kb) - June 21, 2012
    Notice regarding the opinions on further implementation of tax policies for promoting the healthy development of private investment

  • CTIE Issue No. 2012019 (pdf, 348kb) -  June 15, 2012
    Notice regarding using Value-Added Tax (VAT) invoices on application for export VAT refund by trading companies; Notice regarding VAT issues related to sales of second-hand cars

  • CTIE Issue No. 2012018 (pdf, 397kb) – June 8, 2012
    Notice issued by the Beijing State Tax Bureau regarding the amendment to the Value-Added Tax (VAT) return forms for non-pilot taxpayers under the VAT Pilot Arrangement in Beijing

  • CTIE Issue No. 2012017 (pdf, 616.7kb) – June 1, 2012
    Notice regarding Individual Income Tax (IIT) issues related to the income from employment clause of the "Agreement between the Mainland of China and the Hong Kong/ Macao Special Administrative Region for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to taxes on income"

  • CTIE Issue No. 2012016 (pdf, 393.6kb) – May 11, 2012
    Corporate Income Tax (CIT) policies for the software industry and integrated circuit industry; the “Administrative Measures on the Pilot Run of Deemed Input VAT Credit for Agricultural Products in Certain Industries”

  • CTIE Issue No. 2012015 (pdf, 689.1kb) – May 4, 2012
    Corporate Income Tax (CIT) policies for the development of the western regions; provisional CIT filing of qualified small-scale companies; further encouraging the development of small/micro-sized companies

  • CTIE Issue No. 2012014 (pdf, 451.9kb) – April 27, 2012
    “Administrative Measures on Exemption, Credit and Refund for the pilot areas under the Value-added Tax Pilot Arrangement Scheme (Trial)"; VAT rates of certain processed corn products

  • CTIE Issue No. 2012013 (pdf, 559.1kb)  – April 20, 2012
    China Advance Pricing Arrangement (APA) Annual Report (2010); investigation of the sources of Corporate Income Tax in 2012; further improving the interpretation of tax policies

  • CTIE Issue No. 2012012 (pdf, 948.5kb) – April 13, 2012
    The investigation of the key sources of Corporate Income Tax in 2012; policies to further encourage the development of the software industry and the integrated circuit industry in Shanghai

  • CTIE Issue No. 2012011 (pdf, 405.7kb)   – March 30, 2012
    The administration of invoices for VAT pilot arrangements in Shanghai; launching the tax special inspection for the year 2012

  • CTIE Issue No. 2012010 (pdf, 744.8kb)  – March 23, 2012
    The adjustment of catalogs related to tax policies for the importation of key technological equipment and machinery

  • CTIE Issue No. 2012009 (pdf, 352.2kb)  – March 16, 2012
    The launch of export VAT refund rate database; Vehicle and Vessel Tax policies for qualifying vehicles and vessels conserving energy and/or using new energy

  • CTIE Issue No. 2012008 (pdf, 325.4kb)  – March 9, 2012
    The deduction of various provisions of the securities industry; 2012 joint annual inspection for foreign investment enterprises

  • CTIE Issue No. 2012007 (pdf, 386.7kb)  – March 2, 2012
    Procedural Guidelines for Approving Opinions on Tax Cases (Trial); the effectiveness and enforcement of various tax information exchange agreements

  • CTIE Issue No. 2012006 (pdf, 358.9kb) – February 24, 2012
    The deduction of the provisions for loan losses by financial institutions for corporate income tax purposes; VAT credit for special equipment and technical maintenance fee of VAT control system

  • CTIE Issue No. 2012005 (pdf, 303.5kb)  – February 17, 2012
    The collection and administration of Vehicle and Vessel Tax levied on vessels

  • CTIE Issue No. 2012004 (pdf, 396.7kb)  – February 10, 2012
    Certain Value-Added Tax (VAT) issues related to sales of fixed assets used by VAT general taxpayers

  • CTIE Issue No. 2012003 (pdf, 448.2kb)  – January 31, 2012
    VAT credits supported by invoices that are not reported within the prescribed period; VAT exemption for the trading of vegetables

  • CTIE Issue No. 2012002 (pdf, 379.4kb)  – January 20, 2012
    Notice regarding the taxable services applicable to Value-added Tax (VAT) rate of zero and eligible for VAT exemption policies; notice regarding certain tax policies related to VAT pilot arrangements for the transportation industry and certain modern service industries; notice regarding certain issues related to the collection and administration of VAT pilot arrangements

  • CTIE Issue No. 2012001 (pdf, 384.2kb)  – January 6, 2012
    Notice regarding the adjustment of the monthly/ quarterly provisional Corporate Income Tax (CIT) return forms; supplementary notice regarding the adjustment of the monthly/ quarterly provisional Corporate Income Tax return forms

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EY - China Tax & Investment Express

China Tax & Investment Express archive

Chinese version of CTIE is also available.