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China Tax & Investment Express (2013)

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. 2013048 (pdf, 654.9kb) – December 27, 2013
    Notice regarding several issues related to the application of special tax treatments for non-residents’ equity transfers (SAT Announcement [2013] No. 72)

  • CTIE Issue No. 2013047 (pdf, 453.6kb) – December 20, 2013
    Notice regarding the launch of Value-Added Tax (VAT) pilot arrangements applicable to the railway transportation and postal service industries (Caishui [2013] No. 106)

  • CTIE Issue No. 2013046 (pdf, 526.3kb) – December 13, 2013
    Notice regarding the “Provisional Measures for the Value-Added Tax (VAT) Collection and Administration of Airline Companies” (SAT Announcement [2013] No. 68)

  • CTIE Issue No. 2013045 (pdf, 387.6kb) – December 6, 2013
    Notice regarding Corporate Income Tax (CIT) policies related to asset restructuring including non-monetary assets investment for enterprises in China (Shanghai) Pilot Free Trade Zone (Caishui [2013] No. 91)

  • CTIE Issue No. 2013044 (pdf, 408.2kb) – November 29, 2013
    Notice regarding several Value-Added Tax (VAT) and Consumption Tax (CT) issues related to the export of goods and services (SAT Announcement [2013] No. 65)

  • CTIE Issue No. 2013043 (pdf, 629.8kb) – November 22, 2013
    Notice regarding certain Business Tax (BT) issues related to the business of financial products transfers (SAT Announcement [2013] No. 63)

  • CTIE Issue No. 2013042 (pdf, 492.4kb) – November 15, 2013
    Notice regarding the re-issuance of the "Provisional Measures on Value-Added Tax (VAT) Calculation and Payment by Pilot Taxpayers Operating Across Different Provinces/Cities" (Caishui [2013] No. 74)

  • CTIE Issue No. 2013041 (pdf, 474.9 kb) – November 8, 2013
    Notice regarding certain issues related to Corporate Income Tax (CIT) reduction and exemption for gains arising from technology transfers (SAT Announcement [2013] No. 62) 

  • CTIE Issue No. 2013040 (pdf, 503.3kb) – November 1, 2013
    Notice regarding adjustment of measures on the declaration of export tax refund/exemption (SAT Announcement [2013] No. 61)

  • CTIE Issue No. 2013039 (pdf, 422.9kb) – October 25, 2013
    Notice regarding the “Implementation Measures for the Mutual Agreement Procedure (MAP) of the Tax Treaty” (SAT Announcement [2013] No. 56)

  • CTIE Issue No. 2013038 (pdf, 430.9kb) – October 18, 2013
    Notice regarding certain policies related to the super deduction of research and development (R&D) expenses for Corporate Income Tax (CIT) purposes (Caishui [2013] No. 70)

  • CTIE Issue No. 2013037 (pdf, 522.4kb) – October 11, 2013
    Supplementary notice regarding certain policies related to Consumption Tax (CT) (SAT Announcement [2013] No. 50)

  • CTIE Issue No. 2013036 (pdf, 573.8kb) – September 27, 2013
    Notice regarding the "Administrative Measures for Value-Added Tax (VAT) Exemption on Cross-border Taxable Services under VAT Pilot Arrangements (Trial)" (SAT Announcement [2013] No. 52)

  • CTIE Issue No. 2013035 (pdf, 589.9kb) – September 13, 2013
    Notice regarding issues related to the collection and administration of Cultural Development Fee (CDF) under Value-Added Tax (VAT) pilot arrangements (Caizong [2013] No. 88)

  • CTIE Issue No. 2013034 (pdf, 419.6kb) – September 6, 2013
    Notice regarding the “Provisional Administrative Measures on Tax Refund/Exemption for Taxable Services subject to Zero Value-Added Tax (VAT) Rate” (SAT Announcement [2013] No. 47)

  • CTIE Issue No. 2013033 (pdf, 388.7kb) – August 30, 2013
    Notice regarding certain matters related to the implementation of “Comparison First and Credit Later” scheme on import Value-Added Tax (VAT) payment demand notes issued by Customs (Shuizongfa [2013] No. 76)

  • CTIE Issue No. 2013032 (pdf, 708.6kb) – August 23, 2013
    Notice regarding the clarification of certain matters related to the combined Corporate Income Tax (CIT) filing for cross-region operations (SAT Announcement [2013] No. 44)

  • CTIE Issue No. 2013031 (pdf, 482.4kb) – August 16, 2013
    Notice regarding certain issues related to the collection and administration of Vehicle and Vessel Tax (VVT) (SAT Announcement [2013] No. 42)

  • CTIE Issue No. 2013030 (pdf, 460.3kb) – August 9, 2013
    Notice regarding certain issues related to the implementation of preferential Corporate Income Tax (CIT) policies for software enterprises (SAT Announcement [2013] No. 43)

  • CTIE Issue No. 2013029 (pdf, 400.9kb) – August 2, 2013
    Notice regarding certain issues related to the documentation filing with tax authorities for foreign exchange payment under service trade items (SAT/SAFE Announcement [2013] No. 40)

  • CTIE Issue No. 2013028 (pdf, 478kb) – July 26, 2013
    Notice regarding certain tax collection and administration issues related to the launch of the Value-Added Tax (VAT) Pilot Arrangements on a nationwide basis (SAT Announcement [2013]
    No. 39)

  • CTIE Issue No. 2013027 (pdf, 396.7kb) – July 19, 2013
    Notice regarding certain matters related to the collection of the Cultural Development Fee (CDF) under Value-Added Tax (VAT) pilot arrangements (SAT Announcement [2013] No. 35)

  • CTIE Issue No. 2013026 (pdf, 532.4kb) – July 12, 2013
    Notice regarding certain matters related to general Value-Added Tax (VAT) taxpayer recognition (SAT Announcement [2013] No. 33)

  • CTIE Issue No. 2013025 (pdf, 424.9kb) – July 5, 2013
    Notice regarding certain matters related to the adjustment of Value-added Tax (VAT) filing (SAT Announcement [2013] No. 32)

  • CTIE Issue No. 2013024 (pdf, 448.2kb) – June 28, 2013
    Notice regarding certain issues related to the provision of foreign exchange collection materials by export enterprises for the declaration of export tax refund/exemption (SAT Announcement [2013] No. 30)

  • CTIE Issue No. 2013023 (pdf, 468.8kb)  – June 21, 2013
    Notice otice regarding Corporate Income Tax (CIT) preferential treatments for new grid construction projects of power grid enterprises (SAT Announcement [2013] No. 26)

  • CTIE Issue No. 2013022 (pdf, 404.2kb) – June 14, 2013
    Notice regarding certain matters related to general Value-Added Tax (VAT) taxpayer recognition under VAT pilot arrangements for transportation and certain modern service industries (SAT Announcement [2013] No. 28)

  • CTIE Issue No. 2013021 (pdf, 387.6kb) – June 7, 2013
    Notice regarding the launch of the Value-Added Tax (VAT) Pilot Arrangements for the transportation industry and certain modern service industries on a nationwide basis (Caishui [2013] No. 37)

  • CTIE Issue No. 2013020 (pdf, 496kb) – May 31, 2013
    Notice regarding individual income tax (IIT) treatments related to conversion of reserves or undistributed profits into share capital after completion of an equity acquisition by individual investor(s) (SAT Announcement [2013] No. 23)

  • CTIE Issue No. 2013019 (pdf, 416.9kb) – May 24, 2013
    Guidance regarding the determination of beneficial owner (BO) status under the dividend clause of the tax arrangement between Mainland China and Hong Kong (“DTA”) (Shuizonghan [2013] No. 165)

  • 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) 

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EY - China Tax & Investment Express

China Tax & Investment Express archive

Chinese version of CTIE is also available.