Other Briefings
An Introduction to Doing Business in Hong Kong 2022
An Introduction to Doing Business in Hong Kong 2022, the latest publication from Dezan Shira & Associates, is out now.
China’s VAT Rebates Policy: Eligibility, Timeline, and Procedures
China is implementing large-scale VAT rebates in 2022. This article explains the eligibility, timeline, and procedures for applying for VAT credit refunds.
Tax Incentives Available to Businesses Impacted by the Shanghai Lockdown
As China fights the latest wave of COVID-19, we summarize the Shanghai tax incentives that businesses can enjoy during the current lockdown.
China Annual IIT Reconciliation – Your Tax Refund FAQs Answered
We answer frequently asked questions by expatriates on annual IIT reconciliation, when does it apply, and eligibility for tax refunds in China.
How Can Expats Complete Annual Individual Income Tax Reconciliation in China?
We discuss the methods of tax settlement available to expats completing their annual IIT reconciliation in China.
Tax Relief for Manufacturing SMEs Bears Fruit as China Defers US$39 Billion
Manufacturing SMEs enjoyed US$39.1 billion in tax deferrals in March 2022. What China tax incentives are available for SMEs, and can they help boost growth?
China Further Increased Tax Support for R&D Investments in 2022
China further increased its tax support for R&D investments in 2022, expanding super deduction on R&D expenditure to TSMEs. in an effort to encourage innovation, promote industrial upgrade, and strengthen the core competitiveness of the country.
15 Types of Contracts That Are Not Subject to Stamp Tax in China
We highlight the 15 types of contracts in China that are not subject to stamp tax. Businesses should note these policies are subject to change.
