Other Briefings
How Should Companies Prepare for the Special VAT E-Fapiao?
We discuss how CFOs in China can prepare for the impact of the wider roll-out of special VAT e-fapiao on their existing procedures and operating systems.
GBA’s Shenzhen Qianhai Extends 15% CIT for Qualified Enterprises Until End of 2025
Qualified enterprises in Shenzhen Qianhai Area can enjoy 15% CIT until December 31, 2025 – China’s national CIT rate is 25%.
China’s Latest Corporate Income Tax Update for Six Items: Q&A
China has clarified CIT treatment on six items, including COVID-19 charitable donations, convertible bonds, art assets, and cross-border hybrid investments.
E-Fapiao Compliance Management in China and Regulatory Requirements
We explain how to ensure e-fapiao compliance management for businesses in China that purchase, obtain, transfer, and keep e-fapiao and relevant regulations.
China’s E-Fapiao System at a Glance
China’s e-fapiao system is an electronic VAT invoicing process that cuts red tape, streamlines compliance procedures, and seeks to prevent receipt abuse.
Preparing for the Coming E-Fapiao Era – New Issue of China Briefing Magazine
In this issue of China Briefing magazine, we demonstrate the opportunities and risks associated with China’s e-fapiao implementation.
China’s Position on the Digital Service Tax
Given China’s unique digital economy, the country remains more inclined to tax its booming domestic tech-conglomerates than target global technology MNCs.
Optimizing Profit by Intercompany Royalty Payments in China
We discuss the benefits and tax implications behind intercompany royalty payments as a profit repatriation strategy for MNCs in China.
