BUSINESS TOOL KIT

RECENT TOPICS

  • Tue,July 22

    The requirements, application materials, and process of Representative Office (Useful Articles 23,Laws & Regulations 7)

    Representative office (RO) is an easiest way to enter China market with comparatively lower threshold. This topic offers various articles in relation to the business scope, advantages & disadvantages, setup requirements, application materials, application process, tax outline, finance & accounting, audit, employment of RO and related answers to your doubts and queries.

  • The requirements, application materials, and process of WFOE (Useful Articles 31,Laws & Regulations 11)

    Along the fast development of global economies, China now opens up a lot of investment industries according to its WTO obligations. WFOE rationally becomes the most popular form of enterprise to be used since investors may not find Chinese partners. This topic offers various articles in relation to the feasibility of WFOE according to the amended Catalogue for the Guidance of Foreign Investment Industries, business scope, advantages & disadvantages, setup requirements, application materials, application process, tax outline, finance & accounting, audit, employment of WFOE and related answers to your doubts and queries.

  • The requirements, application materials, and process of Equity & Contractual Joint Ventures (Useful Articles 24,Laws & Regulations 9)

    Catalogue for the Guidance of Foreign Investment Industries has been amended in 2007 and been implemented. For those restricted industries for WFOE, you can choose the way of Chinese-foreign equity joint ventures and Chinese-foreign contractual joint ventures to invest in China. This topic offers various articles in relation to the restricted industries list according to the amended Catalogue for the Guidance of Foreign Investment Industries, business scope, advantages & disadvantages, setup requirements, application materials, application process, tax outline, finance & accounting, audit, employment of JV and related answers to your doubts and queries.

  • Wed,July 16

    VVULPT Q&A (Useful Articles 5)

    China's VVULPT is a tax levied on vehicles and vessels as ruled. At present, the VVULPT is only applied to the enterprises with foreign investment, foreign enterprises, the enterprises with investment from overseas Chinese and Compatriots in Hong Kong, Macao and Taiwan, and to foreigners, overseas Chinese, and compatriots from Hong Kong, Macao and Taiwan.

    This topic summarizes articles relating to VVULPT taxpayers, calculation, exemptions, time limits, where tax payments should be made, and answers to questions you may have.

  • Vehicle Acquisition Tax Q&A (Useful Articles 5)

    China’s Vehicle Acquisition Tax is a tax levied on the vehicles purchased. The scope of Vehicle Acquisition Tax covers motor vehicles, motorcycles, trams, trailers and transportation vehicles for farm use. Any adjustment to the scope of the tax shall be determined and promulgated by the State Council.
    This topic provides articles relating to vehicle acquisition tax calculation, deductions and exemptions, time limits, where tax payment should be made, and answers to questions you may have.

  • Value Added Tax (VAT) Q&A (Useful Articles 23)

    VAT is levied on basis of the value added realized in course of sales of goods or provision of services. It is a tax popularly levied in the world. Foreign enterprises who are engaged in the sales of goods, importation of goods, provision of processing, repairs and replacement services with China are taxpayers of VAT. For the overseas units or individuals sell taxable services in China without entities in China, their VAT payable shall be withheld by agents. In case of no agent, the purchasers shall be the withholding agents. This topic offers a wide range of taxable items and rates, VAT computation method, VAT reductions and exemptions, export refund, time limit, where the tax payments should be made, and answers to questions you may have.

  • Related Q&A on Urban Real Estate Tax (Useful Articles 5)

    China’s urban real estate tax is a tax levied on urban real estate. The owner of property is liable to Urban Real Estate Tax. Where the property is mortgaged, the mortgaged is liable for tax payment. Where the owner and the mortgagee are not present at the locality in which the property is situated, where ownership of the property has not been established or where disputes in connection with tenancy and mortgage of the property have not been resolved, the tax shall be paid by the custodian or the user of the property on behalf of the owner or mortgagee.

    This topic includes articles relating to urban real estate tax calculation, deductions and exemptions, time limits, where tax payments should be made, and related answers to questions you may have.

  • Tue,July 15

    Tax Collection and Administration System Q&A (Useful Articles 41)

    Tax Collection and Administration System is to strengthen the tax collection and payment behavior, ensure the state tax revenue, safeguard the legal right and interest of taxpayers and promote the social and economic development. This topic refers to rules and regulations regarding tax registration, tax registration for the starting of a business, tax registration for business change, management of accounting records and vouchers, tax report, and related answers to questions you may have.

  • China's Foreign Enterprise Income Tax Q&A (Useful Articles 40)

    China’s Foreign Enterprise Income Tax is a tax levied on the income of the enterprises with foreign investment and foreign enterprises. Taxpayers whose income from production and business operations and other income shall be liable to consumption tax.

    This topic summarizes articles relating to taxpayers of Foreign Enterprise Income Tax, tax calculation, items and rates, reductions and exemptions, time limits, where tax payments should be made, and answers to questions you may have.

  • China's Legal Responsibility in Taxation (Useful Articles 29)

    Legal responsibility of tax is one kind of legal responsibility in the field of taxation. This topic provides articles regarding what is tax violence, how penalize those who violate the invoice administration, how to penalize those who falsely fill in the special vat invoices, how penalize the taxpayers who fail to report tax, what’s tax evasion and refusal of tax payment, how to execute the tax administrative penalties, and related answers questions you may have.

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