China Tax News

New high technology enterprises: further clarification on treatment of tax incentives in transitional period

13 June 2010

Technology transfer – treaty treatment clarified

23 March 2010

FTC regime clarified

5 March 2010

FTC regime clarified

19 February 2010

Protocol to treaty between China (People's Rep.) and Singapore enters into force

20 January 2010

Tax reduction for low-profit enterprises

20 January 2010

Instructions on determination of "beneficial owner" under tax treaties

21 December 2009

Treaty and protocol between Belgium and China (People's Rep.) – details

20 November 2009

Treaty treatment of royalties clarified

11 October 2009

Treaty benefits for non-residents – administrative rules

11 October 2009

Tax rules on enterprise reorganization published

7 June 2009

Treaty between China (People's Rep.) and Saudi Arabia – details

7 June 2009

Treaty between China (People's Rep.) and Nigeria enters into force

13 May 2009

Treaty between Saudi Arabia and China (People's Rep.) enters into force

10 April 2009

Implementation of treaty article on dividends

10 April 2009

Notice relating to tax administration on withholding taxes published

10 April 2009

Withholding tax on dividends and interest paid to qualified foreign institutional investor clarified

16 March 2009

Treaty between China (People's Rep.) and Qatar – entry into force and details

23 January 2009

Passive income of non-resident enterprises taxed on gross basis

4 November 2008

Treaty between Ireland and Chile enters into force

4 November 2008

Reduced tax rate for low-profit enterprises not applicable to non-residents

11 August 2008

Treaty between Russia and China (People's Rep.) – Russia clarifies application

11 August 2008

Second protocol to income tax arrangement between China and Hong Kong enters into force

11 August 2008

Tax credit for purchase of Chinese equipment or machinery ceases

27 July 2008

Treaty between Japan and China – Tax sparing credit continues to be allowed for Chinese taxpayers

14 May 2008

Draft administrative regulations on special tax adjustments

14 May 2008

Second protocol to income tax arrangement between Hong Kong and China – details

16 March 2008

Interim tax incentives for new high-tech enterprises in economic zones and Shanghai Pudong New Area

8 February 2008

Implementation Rules to New Corporate Income Tax Law published

16 January 2008

Treaty between Netherlands and China (People's Rep.) – implementation agreement on exchange of information signed and details

16 January 2008