China Tax & Investment News

China Tax & Investment News provides regular updates and comments on related regulatory and policy developments to help readers better understand developments in China and feel assured when navigating amidst changes.

The News is preliminary and should not be used for making final decisions.

For any questions, please contact us at china.services@cn.ey.com.

China Tax & Investment Express

As a supplement to our China Tax & Investment News (CTIN), 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 any questions, please contact us at china.express@cn.ey.com

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• China Tax & Investment Express - Issue no: 20009001

[ English | Simplified Chinese ]
April 20, 2009
• China weaves a tighter tax net for non residents

[ English | Simplified Chinese ]
April 14, 2009
• China changes traditional concept governing Business Tax

[ English | Simplified Chinese ]
April 1, 2009
• China announces details for super deduction of research and development expenses

[ English | Simplified Chinese ]
January 20, 2009
• China starts second wave of the country’s tax reform amidst a global economic slowdown

[ English | Simplified Chinese ]
January 9, 2009
• China issues new annual Corporate Income Tax return

[ English | Simplified Chinese ]
December 30, 2008
• China strengthens tax administration on non-resident companies

[ English | Simplified Chinese ]
November 25, 2008
• China sheds further light on corporate income tax preferences

[ English | Simplified Chinese ]
November 18, 2008
• China adjusts Value-Added Tax refund policy to bolster ailing export amid the global economic downturn

[ English | Simplified Chinese ]
October 29, 2008
• China unfolds thin capitalization ratios

[ English | Simplified Chinese ]
October 24, 2008
• China clarifies computation of withholding tax on passive income

[ English | Simplified Chinese ]
October 16, 2008
• Corporate income tax incentive for public infrastructure projects

[ English | Simplified Chinese ]
September 27, 2008
• China provides further guidance on provisional corporate income tax filing by branches

[ English | Simplified Chinese ]
September 12, 2008
• Corporate income tax incentives for energy and water conservation equipment, environmental protection equipment and recycling businesses

[ English | Simplified Chinese ]
September 11, 2008
• China clarifies corporate income tax treatment of service fees paid by subsidiaries to parent company

[ English | Simplified Chinese ]
September 10, 2008
• Regional headquarters in Shanghai can now do more for less

[ English | Simplified Chinese ]
September 2, 2008
• Corporate income tax incentive for production safety equipment

[ English | Simplified Chinese ]
August 28, 2008
• China expands test ground for Value-Added Tax reform

[ English | Simplified Chinese ]
August 26, 2008
• End to high-new technology enterprises' long wait

[ English | Simplified Chinese ]
August 14, 2008
• Further light shed on provisional Corporate Income Tax filing

[ English | Simplified Chinese ]
July 17, 2008
• China changes business and investment landscape

[ English | Simplified Chinese ]
July 11, 2008
• Latest development in taxation relating to real property developers in China
[ English | Simplified Chinese ]
May 21, 2008
• China to ease foreign exchange control on service type payments

[ English | Simplified Chinese ]
May 13, 2008
• China issues administrative measures on high-new technology enterprise recognition

[ English | Simplified Chinese ]
May 7, 2008
• The Ernst & Young guide on provisional corporate income tax filing and payment by branches basing on the latest instructions issued by the state administration of taxation.

[ English | Simplified Chinese ]
April 2, 2008
• Clarification on certain administrative issues under the new corporate income tax law

[ English | Simplified Chinese ]
March 13, 2008
• Tentative measures for budget management and allocation of corporate income tax filed by head offices and branches in different provinces/autonomous Cities

[ English | Simplified Chinese ]
March 11, 2008
• Further light shed on preferential corporate income tax policies

[ English | Simplified Chinese ]
March 6, 2008
• New provisional corporate income tax return forms issued by the State Administration of Taxation

[ English | Simplified Chinese ]
February 4, 2008
• Further update on the new PRC corporate income tax Law - Transitional arrangements

[ English | Simplified Chinese ]
January 16, 2008
• Year 2007 ends in a flurry of new customs related regulatory changes [ English ]

January 9, 2008
• Transfer pricing under the new regime and evaluation of latest developments

[ English | Simplified Chinese ]
December 21, 2007
• China issues PRC corporate income tax law implementation rule

[ English | Simplified Chinese ]
December 12, 2007
• Bonded ports - A new option for supply chain management planning [ English ]

October 9, 2007
• SAFE issues the "measures for foreign exchange administration in bonded areas under customs supervision" [ English ]

September 21, 2007
• Unified PRC corporate income tax law - A further update [ English ]

September 12, 2007
• Import levy exemption on equipment [ English ]

August 31, 2007