Our collection of resources based on what we have learned on the ground
Resources
Q&A
What are China's regulations on granting Double Taxation Avoidance?
- February 2015
- Free Access
Before it will grant DTA (Double Taxation Avoidance) relief from Withholding Tax on dividends, interest or royalties, the SAT (State Administration on Taxation) must be satisfied that the applicant company in a DTA partner jurisdiction is indeed the ...
Q&A
When is withholding tax charged in China?
- February 2015
- Free Access
Withholding Tax (WT) is charged on an array of service fees billed by a company in its home jurisdiction to a company (either a client or subsidiary) in China for services provided by the former to the latter. As corporate income tax (CIT) cannot be ...
Q&A
What are the different types of distribution which wholly foreign owned enterpri...
- February 2015
- Free Access
The different types of distribution which can be carried out by WFOEs in China are as follows: Retailing: i.e., selling goods from fixed venues or via television, telephone, mail order, internet, or vending machines, and related services.&nb...
Q&A
Why is the significance of permanent establishment in DTAs?
- February 2015
- Free Access
Permanent establishment (PE) – defined as a fixed place at which the business of an enterprise is carried out in a given country. If a non-resident enterprise (in terms of China) is a tax resident of a jurisdiction that has a DTA in place with ...
Q&A
What is the main objective for the revised Environmental Protection Laws and how...
- February 2015
- Free Access
Overall, the revised law emphasizes the principles of transparency, accountability, rule of law, and public participation in environmental monitoring. These make it inevitable that the costs of doing business in China for foreign-invested enterprises...
Q&A
What is the methods of applying for DTA benefits in China?
- February 2015
- Free Access
For foreign investors doing business in China, securing DTA benefits is an important measure for reducing the tax burden as stipulated by Chinese tax law and thereby maximizing profit. In addition to satisfying the specific requirements of the releva...
Q&A
How are individuals taxed in Hong Kong, and who must file annual tax returns in ...
- February 2015
- Free Access
Individuals are taxed at a progressive rates on their net chargeable income (i.e assessable income after deductions and allowances) starting at 2% and ending at 17% or at a standard rate of 15% on net income (i.e. income after deductions), depending ...
Q&A
How have the wages for Chinese people developed in China and what are the prospe...
- February 2015
- Free Access
In recent years, the Chinese government has been pushing for pay increases to retain public support and boost domestic consumption. Wages have also risen as millions of Chinese move from the countryside into the cities, and as employers struggle to f...
Q&A
Is there a quota for hiring expats in China?
- January 2015
- Free Access
Officially, there is no regulation explicitly placing quotas on the number of expats a company can hire. However, in China, local government agencies – often the municipal Human Resources and Social Security Bureau – have t...
Q&A
Given the recent changes to visa regulations in China in 2014, what are the offi...
- January 2015
- Free Access
Both the R and Z-visas are official work visas. For the time being, the Z-visa is the most common type used by foreigners working in China, and will likely remain so, considering the stricter requirements and remaining uncertainty rega...
Q&A
How do you determine whether a foreign individual working in China is subject to...
- January 2015
- Free Access
For foreigners working in China, determining the applicability of individual income tax to one’s situation involves decoding a set of intersecting criteria and rules. Following this, you will need to calculate your precise liabil...
Q&A
Are foreign individuals employed in China eligible for tax deductions?
- January 2015
- Free Access
Foreign individuals employed in China are eligible to a standard deduction of RMB 4,800. On top of this, there are a number of allowances that may be deducted off an individual’s income, including the mandatory Chinese social sec...
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