China Tax News
Urban maintenance and construction tax and education surcharge for foreign invested enterprises, foreign enterprises and foreign individuals
27 November 2010
Business tax exemption for offshore services
26 October 2010
Protocol to treaty between China (People's Rep.) and Barbados – details
23 August 2010
Treaty between Finland and China (People's Rep.) signed and details
17 July 2010
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
Tax reduction for low-profit enterprises
20 January 2010
Protocol to treaty between China (People's Rep.) and Singapore enters into force
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