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China Tax & Investment Express Issue No. 2024006 - 2023 annual Individual Income Tax filing for consolidated income
China Tax & Investment Express (CTIE) brings you the latest tax and business announcements on a weekly basis. We selected some comparatively key announcements to provide for a synopsis and we also provide a link that leads you to the full content of each latest announcement (in Chinese).
Matters covered in this issue include: Public notice (PN) regarding matters related to the 2023 annual Individual Income Tax filing for consolidated income; Decisions on the amendments to the “Implementation Rules for the Administrative Measures of the People’s Republic of China on Tax Invoices”; Regulations on the Standards for Declaring Concentration of Business Operators; PN regarding matters related to the implementation of the “Guiding Catalog of Industrial Structure Adjustment (2024 Version)”.
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.