close
Share with your friends
kpmg-logo.jpg
  • Insights
  • Industries
  • Services
  • Careers Open in new tab or window
  • About us
kpmg-logo.jpg

KPMG Personalization

Register an account
Get the latest KPMG thought leadership directly to your individual personalized dashboard
  • Home ›
  • China Tax Weekly Update - Issue 27

China Tax Weekly Update - Issue 27

China Tax Weekly Update - Issue 27

China Tax Weekly Update
  • SAT enhances TP reporting and documentation (SAT Announcement [2016] No. 42)
  • OECD announces further BEPS implementation steps
    • Discussion Draft on Group Ratio Rule under BEPS Action 4 
    • BEPS Action 5 exchange of Tax Rulings XML Schema: User Guide for Tax Administrations
  • Incentives for taxpayers with class-A tax credit rating (Fa Gai Cai Jin [2016] No.1467)
  • Further rules to promote business system reform 
    • SAIC adjusts the catalogue of business items subject to pre-approval for business registration (Gong Shang Qi Zhu Zi [2016] No. 117)
    • Shanghai Municipal People’s Government cancels and adjusts certain administrative approvals items (Hu Fu Fa [2016] No.41)
  • Further VAT implementation rules
    • SAT to carry out the pilot program of self-issuing of the special VAT invoices by the small scale VAT taxpayers in the accommodation Industry in certain areas (SAT Announcement [2016] No. 44)
  • SAT revises Land Appreciation Tax (LAT) filing forms (Shui Zong Han [2016] No. 309)
  • Insurance agency tax collection clarified (SAT Announcement [2016] No. 45)
  • Tax administration for taxpayers operating across tax districts (Shui Zong Fa [2016] No. 106)
  • Facilitation of tax handling for Beijing taxpayers
  • Limitation of discretion for Beijing tax authorities to levy penalties (BSTB and BLTB Announcement [2016] No. 22)
  • MOF plans to regulate the accounting treatment of bankruptcy and liquidation(Cai Ban Kuai [2016] No. 28)
Download pdf (523.8 KB)

© 2023 KPMG Huazhen LLP, a People's Republic of China partnership, KPMG Advisory (China) Limited, a limited liability company in Chinese Mainland, KPMG, a Macau (SAR) partnership, and KPMG, a Hong Kong (SAR) partnership, are member firms of the KPMG global organisation of independent member firms affiliated with KPMG International Limited, a private English company limited by guarantee. All rights reserved.

The KPMG name and logo are trademarks used under license by the
independent member firms of the KPMG global organisation.

For more detail about the structure of the KPMG global organisation please visit https://kpmg.com/governance.

京ICP备12028186号-1
京公网安备11010102003233号

Connect with us

  • Find office locations kpmg.findOfficeLocations
  • kpmg.emailUs
  • Social media @ KPMG kpmg.socialMedia

Stay up to date with what matters to you

Gain access to personalized content based on your interests by signing up today

Welcome 

Browse articles, set up your interests, or View your library.

Dashboard

Welcome 

You've been a member since

Dashboard
  • Legal
  • Privacy
  • Accessibility
  • Sitemap
  • Help
  • Glossary
  • Legal
  • Privacy
  • Accessibility
  • Sitemap
  • Help
  • Glossary
  • Contact
  • Office locations
  • Media
  • Events
  • Contact
  • Office locations
  • Media
  • Events

Request for proposal

Subscription

Subscription

E-mail address is invalid.

© 2023 KPMG, a Cayman Islands partnership and a member firm of the KPMG global organization of independent member firms affiliated with KPMG International Limited, a private English company limited by guarantee. All rights reserved.

For more detail about the structure of the KPMG global organization please visit https://kpmg.com/governance.

close