China Tax Alert - 2014 Issues
China Tax Alert - 2014 Issues
This is an adhoc newsletter each covering new issues affecting businesses in China.
日本語訳版はこちらをご覧ください。
2014 issues
- Issue 31: New rules affecting foreign nationals entering China for short-term assignment
- Issue 30: Clarification on Corporate Income Tax (CIT) incentives for Advanced Technology Service Enterprises (ATSE)
- Issue 29: Clarification of tax position of Shanghai-Hong Kong Stock Connect programme and QFIIs/ RQFIIs
- Issue 28: China Customs released Provisional Measures on Credit Management of Enterprises
- Issue 27: OECD releases Base Erosion and Profit Shifting recommendations
- Issue 26: Importation of steel materials can no longer enjoy bonded treatment under processing trade from 1 January 2015
- Issue 25: VAT Exemption Claims for Exported Services
- Issue 24: China to update customs audit regulations
- Issue 23: Announcement of State Administration of Taxation on Issues Relating to the Information on Outbound Investment and Related Income Reported by Resident Enterprises
- Issue 22: Pilot Free Trade Zone Series — Regulation for China (Shanghai) Pilot Free Trade Zone has been released
- Issue 21: FATCA: China reaches “agreement in substance”
- Issue 20: China Customs Simplifies Approval Formalities for Processing Trade and Shifts Focus to Actual Supervision
- Issue 19: Guidance on Chinese General Anti-Avoidance Rule published for public comment
- Issue 18: Pilot Free Trade Zone Series — Innovative Tax Services in China (Shanghai) Pilot Free Trade Zone
- Issue 17: Sino-Korea AEO Mutual Recognition Entered into Force
- Issue 16: New CIT Rules on Assets-related Expenses
- Issue 15: Pilot Free Trade Zone Series — Release of Negative List for China (Shanghai) Pilot Free Trade Zone (2014)
- Issue 14: Pilot Free Trade Zone Series — Release of Implementation Rules for Account-based Settlement and Prudent Risk Management in the China (Shanghai) Pilot Free Trade Zone
- Issue 13: State Administration of Foreign Exchange issues policy on centralised foreign currency management for multinational corporations
- Issue 12: Pilot Free Trade Zone Series — 14 new supervisory rules issued by Shanghai Customs to facilitate foreign trade in China (Shanghai) Pilot Free Trade Zone
- Issue 7: Updates on China Customs Valuation Regulations
- Issue 5: Pilot Free Trade Zone Series — Shanghai Administration of Industry and Commerce issues Trial Measures on Annual Corporate Public Reporting in Shanghai Pilot Free Trade Zone
- Issue 3: New China-France double tax agreement signed
日本語訳版 Japanese version
をタイムリーにお届けしています。
- 第31回: 中国における外国人短期出張者の手続に関する新たな政策
- 第30回: 技術先進型サービス企業に対する税優遇政策の改善
- 第29回: 「滬港通」の試行およびQFII と RQFII の租税政策に関する質疑応答
- 第28回: 中国税関、新「企業信用管理暫定施行弁法」を公布
- 第27回: 経済協力開発機構（OECD）がBEPSの第一次提言を発表
- 第25回: 「クロスボーダー役務提供の増値税免税に係る管理弁法」の最新改訂
- 第22回: 自由貿易試験区シリーズ——上海市、自由貿易試験区に条例を公布
- 第21回: 米中二国が「外国口座税務コンプライアンス法（FATCA）」の実質的内容で合意
- 第20回: 中国税関による加工貿易認可手続の簡素化、保税貨物の実際監督管理の強化
- 第18回: 自由貿易試験区シリーズ——上海自由貿易試験区の税収サービス革新を支持
- 第14回: 自由貿易試験区シリーズ——分離記帳勘定業務細則およびリスクプルーデンス管理細則の公布
- 第13回: 国家外貨管理局、多国籍企業の外貨資金集中運営管理の試行規定を公布
- 第11回: 深圳（前海）、珠海（横琴）、福建（平潭）各区域の企業所得税15%の軽減税率を承認
- 第10回: 電気通信業の増値税改革
- 第9回: 中国企業による海外貸付金と配当金送金に関する外貨政策の緩和
- 第7回: 中国関税価格査定規定の改訂
- 第6回: 自由貿易試験区シリーズ --上海自由貿易試験区建設を支持する外貨管理局の支援策
- 第4回: 自由貿易試験区シリーズ ——上海自由貿易試験区、人民元クロスボーダー使用拡大の通達を公布
- 第2回: 香港・マカオでゼロ関税適用対象貨物の範囲拡大 原産地基準の一部緩和
- 第1回: 新たな「中英二国間税収協定」発効
Other years
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