Our collection of resources based on what we have learned on the ground
Resources
Q&A
What are the new regulations that apply to special VAT fapiao in China?

- November 2017
- Free Access
Under updated regulations coming into effect on July 1, 2017, more information now needs to be included on special VAT fapiao, such as the company’s tax ID code and the purpose of expenditure.
Q&A
What does the current account and the capital account refer to in China's foreig...

- November 2017
- Members Access
In the Chinese foreign exchange system, there are two main accounts: the current account and the capital account. The current account applies to ordinary recurring business transactions, including trading receipts and payments, payments of interest o...
Q&A
What types of outbound transactions will not be approved by Chinese authorities?

- November 2017
- Free Access
The Chinese government introduced new capital controls in 2016 for the following outbound transactions that would not be approved without specific approval: Outbound investments made by limited partnerships; FDI involving an acquisition of 10 per...
Q&A
What are China's "Enterprise Annual Reporting Form for Related Party Transaction...

- November 2017
- Members Access
When filing annual tax returns, all resident enterprises under tax assessment by accounts inspection, and non-resident enterprises that established organizations or premises in China should submit the Enterprise Annual Reporting Forms for Related Par...
infographic
China's Post-licensing Foreign Exchange Process and Estimated Timeline

- November 2017
- Members Access
This infographic shows the steps and an approximate timeline for the post-licensing foreign exchange process in China.
infographic
Determining What Portion of the Investment May Be a Loan in China

- November 2017
- Members Access
This infographic explains how to determine what portion of a company's registered capital may be a company loan.
infographic
Transfer Pricing Process in China

- November 2017
- Members Access
This infographic describes the two aspects of transfer pricing compliance in China.
infographic
Key Developments in Chinese Transfer Pricing Policy

- November 2017
- Free Access
This infographic shows the development of the Chinese transfer pricing policy.
infographic
Ease of Paying Taxes Comparison

- November 2017
- Members Access
This infographic shows a comparison between China and other countries on the ease of paying taxes according to different variables.
infographic
China's Foreign Exchange System

- November 2017
- Free Access
This infographic describes the management of the Chinese foreign exchange system by two main accounts: the current account and the capital account.
infographic
China's Financial Complexity at a Glance

- November 2017
- Free Access
China's financial system is perceived as one of the most complex in Asia due to several factors such as the country's idiosyncratic regulations, on-going tax reforms, strict foreign exchange rules, and heavy transfer pricing compliance requirements.
magazine
China's Investment Landscape: Finding New Opportunities

- September 2017
- Members Access
China’s foreign investment landscape has experienced pivotal changes this year. The Middle Kingdom can still be a challenging place to do business, but its economy has outperformed expectations. In this issue of China Briefing magazine, we examine ...
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