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17/10/2015page
Jan. 2013 - Publication of stamp duty (amendment) bill 2012
As reported in our tax news issued in November 2012, on 26 October 2012, the Financial Secretary announced that the Government would amend the Stamp Duty Ordinance to introduce with effect from 27 October 2012 a Buyer’s Stamp Duty (“BSD”) and to enhance the Special Stamp Duty (“SSD”) applicable to residential properties. The relevant provisions are set out in the Stamp Duty (Amendment) Bill 2012 which was gazetted on 28 December 2012.
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Dec. 2012 - Commercial building allowance vs. Expenditure on building refurbishment
From time to time, taxpayers may incur capital expenditure on the renovation or refurbishment of their offices.
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2012-2013 Hong Kong Tax Newsletters
You will find here all the Hong Kong Tax newsletters released in 2012 and 2013.
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2014年6月刊 - 新中英稅收協定生效
On 13 December 2013, the New Double Taxation Agreement (“New DTA”) between China and the United Kingdom (“UK”) finally entered into force.
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2013年12月刊 - 進一步擴大中國增值稅（VAT）改革範圍
On 12 December 2013, the Ministry of Finance (“MOF”) and the State Administration of Taxation (“SAT”) jointly issued a circular Caishui [2013] No. 106 (“Circular 106”) which will be effective on 1 January 2014. Circular 106, issued together with four appendixes, sets out various fine-tuned implementation details of the VAT reform and replaces its predecessor Circular Caishui [2013] No. 37. This circular marks another important milestone of the VAT reform as the scope of VAT-able industries has been expanded to include two major industries: railway transportation and postal service sectors. Once the railway transportation sector is included in the pilot program, all of China’s transportation sectors will be covered in the VAT reform.
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2013年12月刊 - 北京跨境服務增值稅豁免申報實施細則
The Beijing State Tax Bureau issued the Circular Announcement [2013] No. 22 concerning the issues related to the filing of VAT exemption and clearance of VAT paid during the previous pilot period for VAT-able cross-border service (“Announcement No. 22”) on 25 November 2013. It prescribes guidelines for the application of VAT exemption treatment with regard to VAT-able cross-border services in Beijing.
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Feb. 2012 update - Withholding Tax and Corporate Income Tax treatment on Royalty Fee, Interest and Rental Fee
Effective from 1 April 2011, Royalty Fee, Interest and Rental Fee to be paid to overseas companies shall not be considered as tax deductible expenses if the related withholding tax is not paid in the 2011 annual tax filings.
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Jan. 2012 - Further clarification on social insurance for foreigners working in China
The Chinese social insurance scheme covers five types of social insurance contributions including pension, medical, work-related injury, unemployment and maternity insurance. Previously, foreigners working in China are not required to participate in the Chinese social insurance scheme. However, the situation has changed.
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Jan. 2012 - Update on Local Education Surcharge
On November 7, 2010, the Ministry of Finance issued Caizong [2010] No. 98 (“Circular 98”) requiring all provinces or cities to impose the Local Education Surcharge (“LES”) at a flat rate of 2% on the total payment of value-added tax, business tax and consumption tax.
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Jan. 2012 - Further Clarifications on the Pilot Value-added Tax Reform
On November 16, 2011, the Ministry of Finance (“MOF”) and the State Administration of Taxation (“SAT”) jointly issued two circulars Caishui [2011] No. 110 (“Circular 110”) and Caishui [2011] No. 111 (“Circular 111”) effective from January 1, 2012.
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Jan. 2012 - Clarifications on PRC VAT Treatments on Export of Services
Pursuant to the tax circulars Caishui [2011] No. 110 ("Circular 110") and 111 ("Circular 111") which outline the framework of the Value-added Tax ("VAT") Pilot Reform in China, the export of services would be subject to either VAT zero-rate or exemption treatments.
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Dec. 2011 - VAT reform in Shanghai (Circulars 110 & 111)
Further to the announcement of the PRC indirect tax reform, the Ministry of Finance and the State Administration of Taxation jointly issued two circulars, Caishui [2011] 110 (“Circular 110”) and Caishui [2011] 111 (“Circular 111”), on 16 November 2011 to provide the implementation details of the pilot program of indirect tax reform in Shanghai which is effective from 1 January 2012.
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Nov. 2011 - New surcharge: Local Educational Surcharge
We wish to raise your attention on the notice Cai Zong Han [2011] no.57, issued on July 22nd, 2011, by the Ministry of Finance. The notice states that starting January 1st, 2012, all companies established in Beijing, including notably foreign invested companies, sino-foreign joint-ventures and representative offices of foreign enterprises, are liable to the Local Educational Surcharge (“LES”).
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Nov. 2011 - New changes in tax qualification for representative offices
The National Tax Bureau in Beijing recently revised the Enterprise Income Tax (“EIT”) qualification for representative offices of foreign enterprises, requesting EIT declarations previously performed based on deemed profit now to be performed based on expenses.
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Sept. 2011 - New changes in PRC Individual Income Tax
The amended PRC Individual Income Tax (“IIT”) has become effective from 1 September 2011.
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中國稅務報 - 2010年4月 - 國稅法（2010）18
這篇簡報旨在對此通知的重點內容進行解釋，並對在中國設有代表處的外國企業可能產生的影響進行評論。 2010年2月20日，中華人民共和國國家稅務總局（簡稱“SAT”）發出國稅發[2010] 18號通知（“18號通知”）。名稱為“臨時外國企業代表機構管理辦法”。該通知追溯至2010年1月1日開始 此簡報為英文。
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香港稅務快訊 - 2009年1月 - 中國出臺特別納稅調整管理規定
“中國出臺特別納稅調整管理規定–你應該知道什麼” 九個月前，國家稅務總局 (“SAT”) 發佈了特別納稅調整管理規定草案向會計實踐者徵求意見。這一草案最終版本于近期以國稅發[2009]第2號文的方式發佈(下簡稱“通知”)。
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中國稅務報 - 2009年11月 - 稅務通知121
關於中華人民共和國個人所得稅（“個人所得稅”）處理的新規則。 消除實踐中“雙重收入”為單獨計算個人所得稅的每月收入。