Full Text Translation

Tax-resident enterprises that hold 10% of shares of a foreign enterprise are required to report the relevant information to the tax authority.

The revised Implementing Rules allow division of a trademark registration application when registration is denied on certain of the designated goods.

This year's report has derived 39 law application issues with general guiding significance from 30 carefully selected typical cases.

An acquirer may control two insurance companies that engage in the same type of business.

A per-day continuous penalty may be imposed for illegal emission/discharge of pollutants.

Prior approvals for the establishment of (sub-)branches in the FTZ by marine insurance operation centres and reinsurance companies located in Shanghai are abolished

Stamp duty on preference share transactions set at 0.1%

SAT revises the expense deduction amount for individual income tax of partnerships and proprietorships.

Measures revised to allow loans for insurance company M&As.