• Free Trade Zone (China) [ 中文 ]
  • PRC Foreign Investment Law (Draft for Comments)
  • FAQ in doing China business
  • Income tax exemption 2017 [ 中文 ]
  • Trade and investment guides
  • FAQ in China Business
  •     Company Law
  •         Director of the WFOE [Read]
  •         Retail franchise shop [Read]
  •         Transfer of equity interest in WFOE [Read]
  •     Corporate income tax
  •         Highlights in 2008 enterprise income tax law [Read]
  •         Government Officials replied to news reporters on questions on Enterprises Income Tax Law (Bilingual) [Read]
  •         Tax Officials Elaborate on PRC Income Tax Regulations (Bilingual) [Read]
  •         Questions & Answers on 2008 PRC Enterprise Income Tax Law - Part I --- About 'Revenue' (Bilingual) [Read]
  •         Questions & Answers on 2008 PRC Enterprise Income Tax Law - Part II --- About 'Deduction' (Bilingual) [Read]
  •         Utilization of tax losses [Read]
  •         After-tax profit for Year 2007 [Read]
  •     Customs procedures
  •         Legal rules on bonded goods in China [Read]
  •         Duty and VAT rules in Designated Economic Areas [Read]
  •         Express Mail [Read]
  •         Temporarily imported goods [Read]
  •         Equipment under finance lease [Read]
  •         Software products [Read]
  •         Tariffs on exhibition materials being transported into China [Read]
  •         Import milk powder [Read]
  •         China tax on Ginseng [Read]
  •     Export-processing Trade
  •         Export-processing trade question [Read]
  •         Export sales vs. Domestic sales [Read]
  •     Export Tax Refund
  •         VAT - An introduction to VAT export refund rules [Read]
  •         Export rebate and drop ship goods within China [Read]
  •     Imports and Exports
  •         Import duty & VAT - Copper waste and scrap [Read]
  •         Import duty & VAT - Injection tools [Read]
  •         Import duty & VAT - Cambodian and Vietnam national rubber [Read]
  •         Import duty & VAT - Modem [Read]
  •         Import duty & VAT - Thermal overload protector switches [Read]
  •     Individual income tax
  •         Tax equalization plan [Read]
  •         Total days of stay in China [Read]
  •         Expenses for deduction [Read]
  •         PRC IIT late reporting and compliance issues [Read]
  •     Invoice
  •          Law and practice of tax invoices in China
  •         Invoice and tax liabilities in China [Read]
  •         識別發票真偽 [Read]
  •     Labour Management
  •         Long services payment for resigned employee [Read]
  •     Merger and Acquisition
  •         Setting up or taking over a factory in China [Read]
  •         PRC income tax on distribution of dividends to WFOE investor [Read]
  •     Property deals and transactions
  •         Tax on acquisition of landed property [Read]
  •         Tax on disposal of landed property [Read]
  •     Re-organization and Company Re-structuring
  •         Tax Issues on Non-PRC Tax Residents (Part 1) [Read]
  •         Tax Issues on Non-PRC Tax Residents (Part 2) [Read]
  •     VAT
  •         VAT rules on the transfer of goods between cities [Read]
  •         Paying import VAT and getting VAT refund in China [Read]
  •         VAT tips - PRC VAT rules on claiming input credits [Read]
  •         VAT tips - Price discount vs. Quantity discount [Read]
  •         VAT tips - Choice between VAT and business tax [Read]
  •         VAT tips - Computation of VAT payable amount [Read]
  •         Tax burden vs. tax rate [Read]
  •         VAT 2009 Update (1) [Read]
  •         VAT 2009 Update (2) [Read]
  •     Withholding Tax
  •         Consultancy services delivered in China [Read]
  •     Accounting
  •         PRC Accounting Standard Part 1 [Read]
  •         PRC Accounting Standard Part 2 [Read]
  •          Accounting treatment
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