海外高收入人群征税政策解析
本文探讨了面对当前国家财税部门开展境外个人所得税的征收的现状，作为有可能被进行海外征税的个人，如何在合理合法的前提下，选择有效应对。
富睿玛泽对有关中国税法的评论
2025年4月 - 新《中华人民共和国增值税法》要点问答与影响解析
2024年12月25日，中华人民共和国全国人民代表大会常务委员会通过了《中华人民共和国增值税法》（“该法”）。这是自1994年增值税正式引入中国以来，首次以法律形式对增值税进行立法。新《增值税法》将于2026年12月1日起生效。 该法仅提供了高层次的框架。因此，普遍预期有关部门将通过更多的税收通知来细化新《增值税法》。 本文旨在以问答形式呈现新法的主要变化，并探讨其对纳税人的可能影响。
New IIT Laws for the “Six-Year" Rule
The new IIT laws replaces the old "five-year" lookback period rule with a "six-year" rule to adapt to the new definition of resident that uses the 183-day test.
January 2022 - China Tax News
On 31 December 2021, the Ministry of Finance (“MOF”) and State Taxation Administration (“STA”) released two announcements (i.e., MOF STA Announcement [2021] No.42 and No.43) officially extending some preferential Individual Income Tax (“IIT”) policies
“聚焦粤港澳大湾区政策”主题系列之二 —— 珠海横琴：横琴粤澳深度合作区建设
粤港澳大湾区由香港、澳门2个特别行政区和广东省珠三角9市（广州、深圳、珠海、佛山、中山、东莞、肇庆、江门、惠州）组成，涉及到三个关税区、三种货币、三种法律制度。粤港澳三地，是我国开放程度最高、经济活力最强的区域之一。
“聚焦粤港澳大湾区政策” 主题系列之一 —— 深圳前海：税收优惠政策延续及前海合作区扩容
粤港澳大湾区由香港、澳门2个特别行政区和广东省珠三角9市（广州、深圳、珠海、佛山、中山、东莞、肇庆、江门、惠州）组成，涉及到三个关税区、三种货币、三种法律制度。粤港澳三地，是我国开放程度最高、经济活力最强的区域之一。
海外高收入人群征税政策解析
2025年4月 - 新《中华人民共和国增值税法》要点问答与影响解析
2024年12月25日，中华人民共和国全国人民代表大会常务委员会通过了《中华人民共和国增值税法》（“该法”）。这是自1994年增值税正式引入中国以来，首次以法律形式对增值税进行立法。新《增值税法》将于2026年12月1日起生效。
该法仅提供了高层次的框架。因此，普遍预期有关部门将通过更多的税收通知来细化新《增值税法》。
本文旨在以问答形式呈现新法的主要变化，并探讨其对纳税人的可能影响。
该法仅提供了高层次的框架。因此，普遍预期有关部门将通过更多的税收通知来细化新《增值税法》。
本文旨在以问答形式呈现新法的主要变化，并探讨其对纳税人的可能影响。
Individual Income Tax Reform – The “Six-Year" Rule
The new IIT laws replaces the old "five-year" lookback period rule with a "six-year" rule to adapt to the new definition of resident that uses the 183-day test.
January 2022 - China extends transitional period for some preferential Individual Income Tax treatments
On 31 December 2021, the Ministry of Finance (“MOF”) and State Taxation Administration (“STA”) released two announcements (i.e.,
MOF STA Announcement [2021] No.42 and No.43) officially extending some preferential Individual Income Tax (“IIT”) policies
MOF STA Announcement [2021] No.42 and No.43) officially extending some preferential Individual Income Tax (“IIT”) policies
“聚焦粤港澳大湾区政策” 主题系列之一 —— 深圳前海：税收优惠政策延续及前海合作区扩容
粤港澳大湾区由香港、澳门2个特别行政区和广东省珠三角9市（广州、深圳、珠海、佛山、中山、东莞、肇庆、江门、惠州）组成，涉及到三个关税区、三种货币、三种法律制度。粤港澳三地，是我国开放程度最高、经济活力最强的区域之一。
“聚焦粤港澳大湾区政策”主题系列之二 —— 珠海横琴：横琴粤澳深度合作区建设
粤港澳大湾区由香港、澳门2个特别行政区和广东省珠三角9市（广州、深圳、珠海、佛山、中山、东莞、肇庆、江门、惠州）组成，涉及到三个关税区、三种货币、三种法律制度。粤港澳三地，是我国开放程度最高、经济活力最强的区域之一。
March 2021 - The OECD’s updated position on permanent establishment and residency due to COVID-19 pandemic
The COVID-19 pandemic has lasted for over one year now. The Organisation for Economic Co-operation and Development (“OECD”) has been following the pandemic closely, issuing guidance on the temporary change of work location because of travel restriction giving rise to the creation of permanent establishment (“PE”) or change in residence status of corporations, and guidance on transfer pricing.
September 2020 - China addresses permanent establishment and residency issues due to COVID-19
The COVID-19 pandemic has significantly impacted the normal operation of multinational enterprises to different extents. The OECD had issued an analysis called “OECD Secretariat Analysis of Tax Treaties and the Impact of the COVID-19 Crisis” on 3 April 2020. Mazars analyzed the OECD Analysis on its China Tax Newsletter in April 2020.
Chinese Human Resources and Social Security Regulations
Chinese government have issued various regulations in regard of Human resources(HR) and Social security(SC) to support enterprises in difficult period. We’d like to share with you the latest announcement which may benefit your company. Kindly note these are latest notices announced, it may be revised or cancelled by the government in such situation.
