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Value-Added Tax
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Value-Added Tax
VAT in China Part 4
VAT exemption for intercompany contracts When a foreign invested company in China is lacking on money, the foreign headquarter often would like to transfer cash in order to keep the liquidity. However, what sounds like an easy bank transfer in...
VAT in China Part 2
Same as for the EU, in China apart of the selling of products, the import of products is also subject to VAT. In opposite to the normal VAT this so called Importation VAT is an excise tax which is subject...
VAT in China Part 1
The Chinese VAT system is similar in many aspects to most Western country´s VAT systems. Who is well familiarized with the international standards, often also knows the right procedure in the Chinese system. In both cases the VAT will be...
Less bureaucracy! No VAT General Tax Payer approval necessary
By Grace Shi, ECOVIS Beijing Do you hate bureaucracy? Learn how the changes regarding VAT General Tax Payer status approval and Special Red-ink VAT invoices will simplify your company’s VAT booking and filing. (more…)
Case: VAT Refund China – VAT Reform – Deadline March 31st 2014!
by Richard Hoffmann, ECOVIS Beijing China The deadline for the VAT refund in Beijing is approaching fast – just 2 months left until March 31st, the last day in which companies can apply for it. (more…)
VAT China – How does it work for inter-company services
By Richard Hoffmann, ECOVIS Beijing China The following email inquiry from one of our readers will bring light into the darkness of pilot services applicable to VAT in China. A big foreign company group “The Group”, faces increasing inquiries from...
How to set up a Representative Office in China
By Richard Hoffmann, ECOVIS Beijing China If you want to enter China, you should pick the right entity which will allow you to do all the business related activities you want. For certain activities a Representative Office (RO) will be...
The ECOVIS Doing Business in China Guide 2014 is here!
By Richard Hoffmann, ECOVIS Beijing China The ECOVIS Doing Business in China Guide 2014 is here! A comprehensive & complimentary guide for potential and current investments in the Chinese market, providing you with a head start on your way to...
Annual Compliance Review in China
By Richard Hoffmann, ECOVIS Beijing China There have been several changes in 2013 for foreign companies, which are active in China due to the various newly introduced laws and regulations. For instance, the VAT reform has a big impact and...
New VAT Regime: Circular 37 Impact on Foreign Logistics
by Sven Rücker, ECOVIS Düsseldorf, Germany On 24th May 2013, the Ministry of Finance and the State Administration of Taxation issued a new VAT circular (Cai Shui [2013] No. 37 or Circular 37) for the transportation industry, which expanded the...
Brief Overview of China’s VAT Reform and its Impact on Companies
By Richard Hoffmann, ECOVIS Beijing China The indirect tax system in China is undergoing a significant reform with the objective of gradually unifying its Business Tax (BT) and VAT system. (more…)
Getting Caught in Permanent Establishment Status in China?
By Richard Hoffmann, ECOVIS Beijing China The Company: An individual entrepreneur, who has been engaged by a German manufacturing company, carries out services in China for a client of this German manufacturing company. (more…)
VAT Reform China: The Pilot Policy Extended of to Nationwide for Value-Added Tax (“VAT”) in Lieu of Business Tax (“BT”)
By Pingwen Hu, ECOVIS RUIDE CHINA, Shanghai The pilot VAT reform policy initialized in Shanghai from January 1, 2012 will finally be pushed to nationwide. (more…)
Taxes when exporting to China – not everyone has the obligation
By Richard Hoffmann, ECOVIS Beijing China Background ECOVIS Beijing China is trusted partner of several Embassies in China. We frequently help with inquiries. Recently, we have been asked to assist with the following project: The Issue: Company A, which is...
refund of German VAT for Chinese companies
By Sven Rücker, ECOVIS Düsseldorf Can Chinese companies apply for a refund of German VAT paid? Doing business in Germany any acting company will sometimes be invoiced by a German service provider, such as lawyers, tax consultants. Usually the invoices...
Latest Regulations on the Transformation from Business Tax to Value-Added Tax in Shanghai
On 16 November 2011, the Ministry of Finance (MOF) and the State Administration of Taxation (SAT) jointly issued Caishui (2011) No.110 (Hereinafter refers to “Circular 110”) and Caishui (2011) No.111 ((Hereinafter refers to “Circular 111”) which set forth the Implementation...