China Briefing 2014 China Law & Tax Publications

February 18, 2014 Posted by China Briefing Reading Time: 6 minutes

Since 1999, China Briefing has been the premium source for quality, in-depth and detailed technical and professional reading on matters of China Law and Tax. Listed below are our most current and most popular magazine titles dealing with an array of technical issues.

These magazines are available free during the initial month of publication, and then archived and available for a fee. The free downloads can be obtained via a complimentary subscription. To subscribe to China Briefing and receive our weekly business news roundup free, plus your complimentary copy of China Briefing Magazine, discounts on our other publications and selected events, please click here.

Annual Audit and Compliance in China (Issue #141)
In this issue of China Briefing, we discuss annual compliance requirements for foreign-invested enterprises, including wholly-foreign owned enterprises, joint ventures and foreign-invested commercial enterprises, as well as the less demanding requirements for representative offices. We also highlight the most recent tax and legal changes that will significantly influence the way companies do business in China in 2014.

Free complimentary download available here.

Revisiting China’s Value-Added Tax Reform (Issue #140)
In this issue of China Briefing Magazine, we review recent steps taken by the Chinese government to reform its value-added tax policy. Specifically, we examine the sectors covered by the new Pilot Reform program with a focus on tax rates, taxpayer status and the calculation of VAT. We also include a VAT Pilot Reform Rates Chart, which overviews each affected industry’s tax rate and VAT exempted services.

Social Insurance in China (Issue #139)
In this issue of China Briefing Magazine, we introduce China’s current social insurance system and provide an update on the status of foreigners’ participation in the system. We also include a comprehensive chart of updated average wages across China, which is used to calculate social insurance contribution floors and ceilings. We hope this will give you a better understanding of the system in China.

Selling to China (Issue #138)
In this issue of China Briefing Magazine, we demystify some complexities of conducting business in China by introducing the main certification requirements for importing goods into the country; the basics of setting up a representative office; as well as the structure and culture of State-owned enterprise in China. Finally, we also summarize some of the export incentives available in several key Western countries.

Using China WFOEs in the Service and Manufacturing Industries (Issue #137)
In this issue of China Briefing Magazine, we provide a detailed overview of the WFOE establishment procedures as well as outline the typical costs associated with running these entities in China. We hope that this information will give foreign investors contemplating entry into the Chinese market a better understanding of the time and costs involved.

E-Commerce in China (Issue #136)
In this issue of China Briefing Magazine, we cover the current laws pertinent to the e-commerce industry in China, as well as introduce the steps involved in setting up an online shop in the country in order to help provide foreign investors with an overview of the e-commerce landscape in China.

Sourcing From China (Issue #135)
In this issue of China Briefing Magazine, we outline the various sourcing models available for foreign investors and discuss how to decide which structure best suits the sourcing needs of your business. Perhaps the most important factors to consider when choosing a sourcing structure are your staffing requirements, your need for operational flexibility, and which option offers the greatest cost efficiencies. We compare how each of these factors match up with the available sourcing platforms in order to help foreign businesses find the best option for their specific sourcing needs.

Understanding Permanent Establishments in China (Issue #134)
This month’s issue of China Briefing Magazine we discuss the circumstances that trigger the creation of a PE in China, focusing on Service PE and the tax implications for a non-resident enterprise where its activities constitute a Service PE in China. We also address the taxation of representative offices in China and list the countries and regions that have DTAs with China. We hope that a better understanding of this subject will allow foreign investors to plan their activities in China more efficiently.

Merger & Acquisition Regulations in China (Issue #133)
In this issue of China Briefing, we return to a popular subject – China’s M&A regulatory framework. With the global economy slowly coming out of recession, and Chinese businesses wanting to expand both domestically and overseas (both issues driven by state policy), we expect to see a gradual upswing in the number of M&A deals being conducted with Chinese companies in the forthcoming months.

Trading With China (Issue #132)
This issue of China Briefing Magazine focuses on the minutiae of trading with China – regardless of whether your business has a presence in the country or not. Of special interest to the global small and medium-sized enterprises, this issue explains in detail the myriad regulations concerning trading with the most populous nation on Earth – plus the inevitable tax, customs and administrative matters that go with this.

Other Asian Publications of Relevance to China Businesses

Manufacturing in Vietnam to Sell to ASEAN and China (Vietnam Briefing Issue #15)
In this issue of Vietnam Briefing Magazine, we introduce our readers to manufacturing in Vietnam as a key part of their business strategy within the ASEAN region and beyond. Specifically, we explain the new ASEAN Free Trade Area, outline what foreign investors can look forward to when creating their manufacturing presence in the country, and introduce the country’s key tax points.

Expanding Your China Business to India and Vietnam (Asia Briefing Issue #2)
In this issue of Asia Briefing Magazine, we discuss why China is no longer the only solution for export-driven businesses, and how the evolution of trade in Asia is determining that locations such as Vietnam and India represent competitive alternatives. With that in mind, we examine the common purposes as well as the pros and cons of the various market entry vehicles available for foreign investors interested in Vietnam and India. We also examine the advantages of using Hong Kong and Singapore as corporate bases to reach out to Asia’s emerging markets. Finally, we comment on how the proposed Trans-Pacific Partnership will affect both China-based and Vietnam-based manufacturers.

The 2014 Asia Tax Comparator (Asia Briefing Issue #6)
In this issue of Asia Briefing Magazine, we examine the different tax rates in 13 Asian jurisdictions – the 10 countries of ASEAN, plus China, India and Hong Kong. We examine the on-the-ground tax rates that each of these countries levy, including corporate income tax, individual income tax, indirect tax and withholding tax. We also examine residency triggers, as well as available tax incentives for the foreign investor and important compliance issues.

Taking Advantage of India’s FDI Reforms (India Briefing Issue #21)
In this edition of India Briefing Magazine, we explore important amendments to India’s foreign investment policy and outline various options for business establishment, including the creation of wholly owned subsidiaries in sectors that permit 100 percent foreign direct investment. We additionally explore several taxes that apply to wholly owned subsidiary companies, and provide an outlook for what investors can expect to see in India this year.

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