Other Briefings
China-Hong Kong DTA: Tax Residency, Permanent Establishment Requirements Amended
Key revisions made to tax residency and permanent establishment provisions.
Yangtze River Delta Economic Region to Benefit from Improved Tax Services
China has announced 16 measures to facilitate tax services for businesses located in the Yangtze River Delta (YRD) Economic Region.
Can Small-Scale Taxpayers Issue Special VAT Invoices by Themselves in China?
We explain how China has expanded the eligibility criteria that allows small-scale taxpayers to issue special VAT invoices (fapiao) by themselves.
How to Apply for VAT General Taxpayer Status in China
We outline the criteria for acquiring VAT general taxpayer status and how to apply with government authorities.
China Rolls-Out New Measures for Tax Credit Restoration, Effective January 1, 2020
Eligible corporate taxpayers in China will be able to restore their tax credit rating as tax authorities launch new measures effective from January 2020.
Applying for China’s DTA Benefits in Profit Repatriation
China’s double tax avoidance agreements (DTAs) can be used to avail lower tax rates while making outbound payments. Learn how to apply for these benefits.
China’s New Measures for Non-Resident Taxpayers Claiming Treaty Benefits
Non-resident taxpayers in China claiming tax treaty benefits need to check against new compliance requirements that will become effective January 1, 2020.
5 Big Changes to China’s VAT in 2019
China’s new VAT policy took effect on April 1, 2019 and aims to boost economic activity in certain sectors by lowering VAT rates and increasing VAT credits.
