Full Text Translation

China allows issuance of preference shares.

VAT shall not be imposed on asset transfers on multiple occasions when the ultimate transferee is the same.

Technical consulting income may be counted as technology transfer income.

The Circular clarifies the types of corporate research and development expenses that fall within the scope of pre-tax super-deduction.

The Provisions cover the delineation of, the lifting of preservation from and the suspension of enforcement against the property of debtors.

The 3rd revision further clarifies the meaning of “well-known trademark” and shortens the trademark registration period.

The Zone selects the financial services, shipping services, trade services, professional services, cultural services and social services sectors for increased liberalisation.

China sets curbs on online defamation.

Car insurance market open to foreign insurers.