Research Articles

China recently issued new rules that that offer mixed implications for foreign company qualification for innovation-related tax...
Looking to take full advantage of the China market, foreign companies are increasingly seeking out new ways to develop and...
New openings for foreign investment and preferential taxes for goods sold through pilot e-commerce channels have raised...
At the end of December 2014, China’s State Council asked local governments across the country to review and eliminate many...
Chinese authorities are ramping up scrutiny of multinational companies’ (MNC) tax reporting as they work to overhaul the...
US President Barack Obama concluded a constructive three-day visit to China earlier today with announcements of new bilateral...
After years of debate, China is set to implement a new resource tax on coal  starting December 1. The new tax will be based on...
On July 25, the Shanghai Municipal People's Congress Standing Committee passed the 2014 China (Shanghai) Pilot Free Trade Zone...
The US-China Business Council (USCBC) will recommend solutions to foreign investment, intellectual property, and administrative...
The US-China Business Council (USCBC) has called on US government agencies to address China’s High- and New-Technology...
In its recently completed recommendations for the Shanghai Free Trade Zone (FTZ), the US-China Business Council (USCBC) urged...
China’s leaders have emphasized accelerating and improving tax reform in the decision document they released following the...
China will expand the implementation of value-added tax (VAT) reforms for some services sectors starting in Beijing on...
China’s tax authority has vowed to step up tax audits and anti-avoidance activities this year to offset an expected slowdown in...
China's tax regime may undergo significant changes in 2011, as PRC regulators aim to adjust taxes on businesses and individuals...
In an effort to shore up the country's economy in the face of the global economic downturn, China has recently announced...
US-China Business Council (USCBC) sources indicate that the State Council has approved long-awaited regulations that clarify...
At a conference held in late March in Xiamen, Fujian, PRC State Administration of Taxation (SAT) Chief Economist Dong Shukui...
The PRC State Administration of Taxation (SAT) recently issued regulations that will redistribute corporate income tax payment...
State Council clarifies income tax transition for existing FIEs... The PRC State Council Notice on Transition of Preferential...
The State Council Legislative Affairs Office, Ministry of Finance (MOF), and State Administration of Taxation (SAT) jointly...
With less than a month before the PRC Enterprise Income Tax Law takes effect on January 1, 2008, the PRC State Administration...
As the January 1 implementation date of the PRC Enterprise Income Tax Law approaches, major accounting firms have begun...
Changes in China's value-added tax (VAT) rebate regime for exports have had a significant impact on processing trade companies...
US, PRC regulators hold JEC meeting in Washington US and PRC financial regulators met in Washington, DC, on April 16 to discuss...
Foreign and PRC residents of China who made more than RMB 120,000 ($15,489) in 2006 must complete a new individual income tax...
The PRC General Administration of Customs, State Administration of Taxation (SAT), NDRC, and Ministry of Finance (MOF) on...