Tax

The Circular clarifies matters relating to the exemption of import taxes on articles imported by foreign-invested research and development centres for scientific and technological development purposes and the refund in full of the value-added tax on Chinese-made equipment procured by them.

A new tax circular bolsters the administration on representative offices. This will ensure greater tax compliance and shake them out of complacency

A new tax circular bolsters the administration on representative offices. This will ensure greater tax compliance and shake them out of complacency

Shanghai encourages the development of alternative energy.

Counsel are again highlighting the importance of two recent changes in Chinese law: the PRC's new tax Circular 698, and the Supreme People's Court's…

SAT cracks down on tax evasion by non-tax-resident enterprises.

Preferential tax policy for second-hand residential property sale removed.

Llinks Law OfficesDavid Yu and Clare [email protected]; [email protected] 1999, foreign-invested Research and Development (R&D) centres…

The Circular aims to prevent tax evasion by non-tax-resident enterprises through transfer of equity.