中国税务快讯 关于小规模纳税人的最新增值税优惠政策 (2023年1月)
中国税务快讯 关于小规模纳税人的最新增值税优惠政策 (2023年1月) 2023年刚开始，国家税务总局就在1月9日给小规模纳税人带来了利好政策，并在当天发布了《关于明确增值税小规模纳税人减免增值税等政策的公告》，为此，我们在下方附上比较热门的问题及相关解读供大家参考。 请点击以下按扭下载及阅读指南。
Hong Kong Transfer Pricing: Recent Developments and Deadlines
Hong Kong Transfer Pricing: Recent Developments and Deadlines March 2, 2021 Further to the implementation of the three-tier transfer pricing (“TP”) documentation rules in Hong Kong, many multinational enterprises are working with their TP specialists to fulfil the relevant obligations. This newsletter provides information as follows: Deadlines for Country-by-Country Notifications, Master File and Local File […]
Hong Kong Transfer Pricing 2020: Master File and Local File Deadlines
Hong Kong Transfer Pricing 2020: Master File and Local File Deadlines September 9, 2020 If your Hong Kong entity is part of a multinational enterprise (“MNE”) group and carries out related party transactions, it could be subject to mandatory Master File and Local File documentation requirements if it does not satisfy the exemption criteria. This […]
Hong Kong Limited Partnership Fund Regime & Unified Profits Tax Exemption for Funds
Hong Kong Limited Partnership Fund Regime & Unified Profits Tax Exemption for Funds August 31, 2020 As the new Hong Kong Limited Partnership Fund (“LPF”) regime comes into effect on 31 August 2020, we would like to provide you with this newsletter to introduce the salient features of the new LPF regime, as well as […]
New IIT Regime: First Annual Individual Income Tax Filing on Comprehensive Income
New IIT Regime: First Annual Individual Income Tax Filing on Comprehensive Income June 16, 2020 As the deadline for China IIT annual filing on comprehensive income is approaching, we have summarized the key points for your reference, which include: What is IIT annual filing for comprehensive income How to calculate the estimated additional tax payable/ […]