Other Briefings
China Extends 15% CIT Rate to Hetao Shenzhen-Hong Kong Science and Technology Innovation Cooperation Zone
Certain businesses in Hetao Shenzhen-Hong Kong Science and Technology Innovation Cooperation Zone (HTCZ) will qualify for a 15 percent corporate income tax (CIT) rate. We discuss the eligibility criteria and explain China’s preferential CIT policy.
China Monthly Tax Brief: January 2024
In this monthly China tax brief, we highlight January 2024 policies and measures announced for supporting businesses, expanding market access, facilitating cross-border tax payment and refund, and increasing tax certainties.
Preparing for the Year of the Dragon: HR Strategies and Travel Trends During Chinese New Year 2024
From arranging additional leave to issuing annual bonuses, here’s how HR teams can prepare for the eight-day Chinese New Year holiday.
VAT Refund for Hiring Disabled Employees: An Explainer
China grants businesses VAT refunds for hiring disabled employees. In this article, Amber Liu, Senior Manager of Accounting and Tax Services at Dezan Shira & Associates, explains everything you should know about this policy.
Asia Transfer Pricing Brief: Q4 2023
In our Asia Transfer Pricing Brief for Q4 2023, we discuss annual peer reviews of BEPS Action 13 and BEPS Action 5 as well as the MAP statistics released for 2022 and offer advisory on best practices for MNEs.
Annual Filing of Stamp Tax on Business Account Books before January 15: FAQs
China taxpayers must complete stamp tax declaration and payment by January 15 if there has been an increase in tax items, such as “paid-in capital” and “capital reserve,” in the 2023 business account books.
China Monthly Tax Brief: December 2023
In this monthly China tax brief, we highlight December 2023 tax and foreign exchange policies for supporting businesses, attracting talents, and facilitating cross-border investment and transactions.
China Tax Filing and Payment Deadlines for 2024
Businesses operating in China are suggested to pay attention to the tax filing and payment deadlines for 2024 to avoid late payment penalties and tax credit downgrading.
