Our collection of resources based on what we have learned on the ground
Resources
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Annual Tax Compliance in China Steps and Deadlines
- April 2017
- Members Access
The table shows deadlines and steps to follow in order to be compliant with taxation in China.
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China's Tax Burden and Reserve Requirement on Dividends
- April 2017
- Members Access
This table displays China's tax burden and reserve requirement on dividends.
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China's Service Fees
- April 2017
- Members Access
Service fees paid to overseas related parties are deductible for CIT purposes provided they are directly related to the FIE's business operations and charged at normal market rates.
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China's Royalty Remittances
- April 2017
- Members Access
Royalties are fees paid in relation to the use of intellectual property, such as trademarks, patents, copyrights, and proprietary technology.
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Procedure for the Declaration & Repatriation of Dividends in China
- April 2017
- Members Access
The table shows the procedure to follow when repatriating dividends in China.
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Key Developments in China's Transfer Pricing Policy
- April 2017
- Members Access
This timeline shows the development of China's Transfer Pricing policy from 1991 to date.
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Deemed Profit Rates of Different Non-resident Enterprises in China
- April 2017
- Members Access
This table displays the range of deemed profit rates that the tax authorities will apply depending on the nature of the non-resident enterprise’s business.
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Countries Holding Double Tax Agreements With China
- April 2017
- Members Access
The table shows the countries (regions) with signed DTAs with China (as of February 2017).
magazine
Payroll Processing in China: Challenges and Solutions
- April 2017
- Members Access
Businesses in China have a diverse array of HR and payroll needs, but what different industries have in common is the need to grapple with China’s complex and idiosyncratic payroll environment. In this issue of China Briefing magazine, we begin by ...
Q&A
How is China's social security system structured?
- April 2017
- Members Access
China’s social security system is composed of five different insurance types plus one mandatory housing fund scheme. Each has different contribution rates for employers and employees. Employers need to contribute on behalf of every employee, bu...
Q&A
What are the consequences of social security offences committed by employers in ...
- April 2017
- Members Access
Starting from January 2017, labor and social security offences committed by employers – including “failure to pay employees’ remuneration without reason” or “failure to pay or enroll in social insurance premiums” &...
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Who Should Outsource Payroll Processing and the Benefits of Outsourcing to a Thi...
- April 2017
- Free Access
This infographic advises on who should outsource payroll processing and what the advantages are of outsourcing to a third party.
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