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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 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. 2014049(pdf, 1.4mb) – December 12, 2014
    Notice regarding the adjustment of Consumption Tax (CT) policies (Caishui [2014] No. 93)
  • CTIE Issue No. 2014048 (pdf, 480kb) – December 5, 2014
    Enforcement of the Agreement between the Government of the People’s Republic of China (PRC) and the Swiss Federal Council for the Avoidance of Double Taxation with respect to Taxes on Income and Capital
  • CTIE Issue No. 2014047 (pdf, 479kb) – November 28, 2014
    Notice regarding issues related to tax policies on accelerated depreciation of fixed assets– Hong Kong Stock Connect Program (Caishui [2014] No. 81)
  • CTIE Issue No. 2014046 (pdf, 456kb) – November 21, 2014
    Notice regarding tax policies related to the Shanghai – Hong Kong Stock Connect Program (Caishui [2014] No. 81)
  • CTIE Issue No. 2014045 (pdf, 964kb) – November 17, 2014
    Notice regarding the improvement of Corporate Income Tax (CIT) policies for Technologically Advanced Service Companies (TASCs); etc.
  • CTIE Issue No. 2014044 (pdf, 510kb) – November 7, 2014
    Notice regarding issues on Stamp Duty (SD) payment certificates related to securities exchange (SAT Announcement [2014] No. 60)
  • CTIE Issue No. 2014043 (pdf, 1.4mb) – October 31, 2014
    Notice regarding the “Agreement between the Government of the People’s Republic of China and the Government of the Russian Federation for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income”
  • CTIE Issue No. 2014042 (pdf, 650kb) – October 24, 2014
    Notice regarding “Administrative Measures on Export Tax Refund for Goods Transferred Overseas under Finance Leases” (SAT Announcement [2014] No. 56)
  • CTIE Issue No. 2014041 (pdf, 597kb) – October 17, 2014
    Notice regarding the launch of Resource Tax (RT) reform over coal (Caishui [2014] No. 72)
  • CTIE Issue No. 2014040 (pdf, 229kb) – October 10, 2014
    Notice regarding Value-Added Tax (VAT) and Business Tax (BT) policies to promote the development of small and micro-sized companies (Caishui [2014] No. 71)
  • CTIE Issue No. 2014039 (pdf, 1.3mb) – September 30, 2014
    Base Erosion and Profit Shifting (BEPS) 2014 Deliverables
  • CTIE Issue No. 2014038 (pdf, 501kb) – September 26, 2014
    Notice regarding issues related to implementation of the "Interim Regulations on Enterprise Information Publicity" (Gongshangwaiqizi [2014] No. 166)
  • CTIE Issue No. 2014037 (pdf, 414kb) – September 19, 2014
    Notice regarding the pilot run of export tax refund for goods transferred overseas under finance leases on a nationwide basis (Caishui [2014] No. 62)
  • CTIE Issue No. 2014036 (pdf, 435.75kb) – September 12, 2014
    Notice regarding several issues related to the monitoring and administration of special tax adjustments (SAT Announcement [2014] No. 54)
  • CTIE Issue No. 2014035 (pdf, 966.36kb) – September 5, 2014
    Notice regarding the launch of tax anti-avoidance investigations on remittance of substantial amounts of service fees and royalty payments (Shuizongbanfa [2014] No. 146)
  • CTIE Issue No. 2014034 (pdf, 494.58kb) – August 29, 2014
    Notice regarding public opinion solicitation on the “Provisional Regulations on Immovable Property Registration (Discussion Draft)”
  • CTIE Issue No. 2014033 (pdf, 623.31kb) – August 22, 2014
    Notice regarding expansion on scope of the pilot run of export tax refund on port of shipment (Caishui [2014] No. 53)
  • CTIE Issue No. 2014032 (pdf, 520.11kb) – August 15, 2014
    Notice regarding the effectiveness and enforcement of the “Agreement between the Government of the People’s Republic of China and the Kingdom of the Netherlands for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income” and its protocol (SAT Announcement [2014] No. 46)
  • CTIE Issue No. 2014031 (pdf, 424.15kb) – August 8, 2014
    Notice regarding Individual Income Tax (IIT) preferential policies for the Fujian Pingtan Comprehensive Pilot Zone (Pingtan) (Caishui [2014] No. 24)
  • CTIE Issue No. 2014030 (pdf, 506.86kb) – August 1, 2014
    Supplementary notice regarding issues related to the Corporate Income Tax (CIT) preferential treatment for public infrastructure projects (Caishui [2014] No. 55)
  • CTIE Issue No. 2014029 (pdf, 423.94kb) – July 25, 2014
    Notice regarding several issues related to the launch of new version of Value-added Tax (VAT) invoices (SAT Announcement [2014] No. 43) 
  • CTIE Issue No. 2014028 (pdf, 1.37mb) – July 18, 2014
    Notice regarding ten innovative tax-related measures for supporting the China (Shanghai) Pilot Free Trade Zone (SHFTZ) (Shuizonghan [2014] No. 298)
  • CTIE Issue No. 2014027 (pdf, 841.7kb) – July 11, 2014
    Notice regarding issues related to the simplification and unification of Value-Added Tax (VAT) collection rates (SAT Announcement [2014] No. 36)
  • CTIE Issue No. 2014026 (pdf, 1.35mb) – July 4, 2014
    Supplementary notice regarding the zero Value-Added Tax (VAT) rate policy applicable to the international waterway transportation (Caishui [2014] No. 50)
  • CTIE Issue No. 2014025 (pdf, 553.17kb) – June 27, 2014
    Notice regarding the simplification and unification of Value-Added Tax (VAT) collection rates (Caishui [2014] No. 57)
  • CTIE Issue No. 2014024 (pdf, 1.4mb) – June 20, 2014
    Notice regarding implementation of certain opinions of the General Office of the State Council to promote steady growth in foreign trade (Shuizonghan [2014] No. 239)
  • CTIE Issue No. 2014023 (pdf, 427.82kb) – June 13, 2014
    Notice regarding the issuance of the monthly/quarterly provisional Corporate Income Tax (CIT) return forms (2014 version) (SAT Announcement [2014] No. 28)
  • CTIE Issue No. 2014022 (pdf, 875.02kb) – June 6, 2014
    Notice regarding several Corporate Income Tax (CIT) policies related to the taxable income (SAT Announcement [2014] No. 29)
  • CTIE Issue No. 2014021 (pdf, 594kb) – May 30, 2014
    Notice regarding the national tax survey in 2014 (Caishui [2014] No. 33)
  • CTIE Issue No. 2014020 (pdf, 908.02kb) – May 23, 2014
    Notice regarding “Provisional Measures for the Value-added Tax (VAT) Collection and Administration of the Telecommunications Industry” (SAT Announcement [2014] No. 26)
  • CTIE Issue No. 2014019 (pdf, 441.76kb) – May 16, 2014
    Notice regarding the launch of Value-added Tax (VAT) pilot arrangements applicable to the telecommunication industry (Caishui [2014] No. 43)
  • CTIE Issue No. 2014018 (pdf, 710.99kb) – May 9, 2014
    Notice regarding strengthening the risk management and control for the 2013 annual Corporate Income Tax (CIT) filing (Shuizonghan [2014] No. 168) 
  • CTIE Issue No. 2014017 (pdf, 238.63kb) – April 30, 2014
    Notice regarding the determination of the term “beneficial owner” under the model of entrusted investment (SAT Announcement [2014] No. 24)
  • CTIE Issue No. 2014016 (pdf, 431.65kb) – April 25, 2014
    Notice regarding the “Corporate Income Tax (CIT) Preferential Catalogue for the Qianhai Shenzhen-Hong Kong Modern Service Industry Cooperation Zone” (Caishui [2014] No. 26 (Attachment III))
  • CTIE Issue No. 2014015 (pdf, 699.55kb) – April 17, 2014
    Notice regarding several issues related to the extension of application deadline for export tax refund/exemption (SAT Announcement [2014] No. 20) 
  • CTIE Issue No. 2014014 (pdf, 926.1kb) – April 11, 2014
    Notice regarding the Agreement between the Federal Republic of Germany and the People’s Republic of China for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income 
  • CTIE Issue No. 2014013 (pdf, 731.33kb) – April 4, 2014
    Notice regarding several issues related to the simplification of procedures on the application for and usage of Value-Added Tax (VAT) invoices (SAT Announcement [2014] No. 19)
  • CTIE Issue No. 2014012 (pdf, 416.93kb) – March 28, 2014
    Notice regarding matters related to the delegation of approval authority for foreign investment in the road transportation industry (Jiaoyunfa [2014] No. 70)
  • CTIE Issue No. 2014011 (pdf, 496.75kb) – March 21, 2014
    Notice regarding the effectiveness and enforcement of the “Agreement Between the Government of the People’s Republic of China and Government of the Republic of Ecuador for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income” and its protocol (SAT Announcement [2014] No. 16)
  • CTIE Issue No. 2014010 (pdf, 965.23kb) – March 14, 2014
    Notice regarding several issues related to an export tax refund/exemption for foreign trade enterprises providing a wide range of export related services (SAT Announcement [2014] No. 13)
  • CTIE Issue No. 2014009 (pdf, 484.32kb) – March 7, 2014
    Notice regarding the adjustment of import-level tax policies related to key technological equipment and machinery (Caiguanshui [2014] No. 2)
  • CTIE Issue No. 2014008 (pdf, 957.4kb) – February 28, 2014
    Notice regarding the “Administrative Measures on Tax Refund/Exemption for Taxable Services subject to Zero Value-Added Tax (VAT) Rate” (SAT Announcement [2014] No. 11) 
  • CTIE Issue No. 2014007 (pdf, 436kb) – February 21, 2014
    Notice regarding issues related to the implementation of resident companies recognition according to the effective management criteria (SAT Announcement [2014] No. 9)
  • CTIE Issue No. 2014006 (pdf, 694.9kb) – February 15, 2014
    Notice regarding the effectiveness and enforcement of the “Agreement between the Government of the People’s Republic of China and the Government of the Kingdom of Belgium for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and its protocol” (SAT Announcement [2014] No. 8) 
  • CTIE Issue No. 2014005 (pdf, 487kb) – January 29, 2014
    Notice regarding the effectiveness and enforcement of the "Agreement Between the Government of the People’s Republic of China and the Government of the United Kingdom of Great Britain and Northern Ireland for the Avoidance of Double Taxation and Prevention of Fiscal Evasion with respect to Taxes on Income and on Capital Gains" and its protocol (SAT Announcement [2014] No. 4)
  • CTIE Issue No. 2014004 (pdf, 1.1mb) – January 24, 2014
    Notice regarding several Business Tax (BT) issues related to the development of resettlement housings (SAT Announcement [2014] No. 2) 
  • CTIE Issue No. 2014003 (pdf, 366.4kb) – January 17, 2014
    Notice regarding tax policies for cross-border e-commerce retail exports (Caishui [2013] No. 96)
  • CTIE Issue No. 2014002 (pdf, 600.8kb) –  January 10, 2014
    Supplementary notice regarding policies for the launch of Value-Added Tax (VAT) pilot arrangements applicable to the railway transportation and postal service industries (Caishui [2013] No. 121)
  • CTIE Issue No. 2014001 (pdf, 383.1kb) –  January 3, 2014
    Notice regarding issues related to the usage of invoices and Value-Added Tax (VAT) control system for railway transportation and postal service industries under VAT pilot arrangements (SAT Announcement [2013] No. 76) 
     

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EY - China Tax & Investment Express

China Tax & Investment Express archive

Chinese version of CTIE is also available.