{"id":4370,"date":"2015-06-08T03:32:55","date_gmt":"2015-06-08T02:32:55","guid":{"rendered":"http:\/\/www.ecovis.com\/focus-china\/?p=4370"},"modified":"2021-09-06T15:01:19","modified_gmt":"2021-09-06T13:01:19","slug":"tax-update-june-notification-nation-wide-tax-audit-plan-2015","status":"publish","type":"post","link":"https:\/\/www.ecovis.com\/focus-china\/tax-update-june-notification-nation-wide-tax-audit-plan-2015\/","title":{"rendered":"Tax Update June &#8211; Notification on nation-wide Tax Audit Plan 2015"},"content":{"rendered":"<p>By<a href=\"http:\/\/ecovis-beijing.com\/index.php\/en\/team-en\"> Grace Shi<\/a>, <a href=\"https:\/\/www.ecovis.com\/beijing\">ECOVIS Beijing<\/a><\/p>\n<p><a href=\"https:\/\/www.ecovis.com\/focus-china\/wp-content\/uploads\/2015\/06\/Taxupdate.jpg\"><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-4403 alignleft\" src=\"https:\/\/www.ecovis.com\/focus-china\/wp-content\/uploads\/2015\/06\/Taxupdate.jpg\" alt=\"Taxupdate\" width=\"534\" height=\"450\" \/><\/a><\/p>\n<p><strong>Notification on nation-wide Tax Audit Plan 2015<\/strong><\/p>\n<p>As a result of its national tax meeting the State Administration of Taxation (\u201cSAT\u201d) has recently published an internal notification for the nation-wide tax audit plan 2015. The most important points of the notification can be summarized as follows:<\/p>\n<p><!--more--><\/p>\n<p>In the future business entities with mandatory tax audits are enterprises\u2026<\/p>\n<ul>\n<li>with VAT export refund business<\/li>\n<li>engaging in the gold trading business<\/li>\n<li>engaging in capital related transactions<\/li>\n<\/ul>\n<p>Tax audits are optional for\u2026<\/p>\n<ul>\n<li>enterprises in the real estate industry as well as the construction &amp; installation industry<\/li>\n<li>individuals with high income (Individual Income Tax)<\/li>\n<li>profitable education and training institutions<\/li>\n<\/ul>\n<p>\u00a0Moreover, key taxpayers with large annual tax payments to the tax bureau will be selected randomly for audits. The Tax Audit Plan 2015 is carried out from April to November 2015, while the scope currently includes year 2013 and year 2014. The tax bureau, however, may also cover the year 2015 or even extend the period to previous years.<\/p>\n<p>\u00a0<strong>Ecovis Observations:<\/strong><\/p>\n<p>We noticed that recently the local tax bureau in Chaoyang District has sent out tax inspection letters to companies within its jurisdiction. According to the information we obtained, this is a regular check on expatriate\u2019s Individual Income Tax (IIT). The letter requests companies to prepare a \u201cself-inspection report\u201d on the IIT of their expatriates. Although this is not a tax audit directing to specific companies, if your company receives the above mentioned kind of inspection letter, it is required to report the relevant information accordingly. However, providing wrong or incomplete information may result in a tax audit, if the tax bureau finds out valuable leads. Besides these inspections, the tax authorities may also identify specious cases within some companies, regarding IIT or overseas insurance fees.<\/p>\n<p style=\"margin: 0cm 24.75pt 0.0001pt 0cm; line-height: 12.5pt; background-image: initial; background-attachment: initial; background-position: initial; background-repeat: initial; \"><strong>If you have further quaestions or you need help regarding the current inspections, please contact your local ECOVIS office for further consultation: <\/strong><span class=\"contact-telephone\" style=\"color: #000080;\"><strong>+86 10 6561 6609 &#8211; 811<\/strong><\/span><\/p>\n<table style=\"max-width: 100%; border-collapse: collapse; border-spacing: 5px; color: #5f5f5f; font-family: 'Open Sans', Helvetica, Arial, sans-serif; font-size: 11px; line-height: 15px;\" border=\"2\" frame=\"box\">\n<tbody>\n<tr>\n<td width=\"15%\">\u00a0<a href=\"https:\/\/www.ecovis.com\/focus-china\/wp-content\/uploads\/2015\/02\/grace-2.jpg\"><img loading=\"lazy\" decoding=\"async\" class=\"alignleft  wp-image-4104\" src=\"https:\/\/www.ecovis.com\/focus-china\/wp-content\/uploads\/2015\/02\/grace-2.jpg\" alt=\"grace 2\" width=\"98\" height=\"98\" \/><\/a><\/td>\n<td>Grace Shi is a partner at ECOVIS Beijing China. She has over 12 years of experience in accounting, auditing, and tax advisory services in both international accounting firms and large Chinese corporations. She has an international MBA and a US Global Finance Master&#8217;s degree. Since 2001, she is a Chinese Certified Public Accountant (CPA) and, since 2002, a Chinese Certified Taxation Agent (CTA). Mrs Shi is one of the founders of ECOVIS R&amp;G Consulting Ltd. (Beijing). She has perfect skills in written and spoken English and Chinese. For more information, please contact: grace.shi@ECOVIS.com<\/td>\n<\/tr>\n<tr>\n<td colspan=\"2\">Ecovis Beijing is the trusted tax and legal advisor of several embassies and official institutions in China. It specializes in mid-sized international companies and is focused on tax &amp; legal advisory, accounting and auditing. If you\u2019re interested in finding out more about tax and legal, don\u2019t hesitate to sign up to our <a style=\"color: #da0024;\" href=\"http:\/\/ecovis-beijing.us5.list-manage.com\/subscribe?u=19f9c1064fbb41bb9916a38df&amp;id=893eb0ad59\"> Newsletter<\/a>, give us a call <span style=\"text-decoration: underline;\"> +86 10-65616609 (ext 811\/806)<\/span> or contact us directly via <a style=\"color: #da0024;\" href=\"mailto:Beijing@ecovis.com\">Beijing@ecovis.com<\/a>.<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\" colspan=\"2\" align=\"center\"><a href=\"http:\/\/www.linkedin.com\/groups\/FocusChina-6559969?trk=my_groups-b-grp-v\"><img loading=\"lazy\" decoding=\"async\" class=\"alignleft\" src=\"https:\/\/www.ecovis.com\/focus-china\/wp-content\/uploads\/2014\/02\/Linkedin.png\" alt=\"Linkedin\" width=\"141\" height=\"54\" border=\"2\" \/><\/a><a href=\"http:\/\/ecovis-beijing.com\/\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-2865 alignleft\" src=\"https:\/\/www.ecovis.com\/focus-china\/wp-content\/uploads\/2014\/05\/ecovis-beijing-pic.jpg\" alt=\"ecovis beijing website\" width=\"141\" height=\"54\" border=\"2\" \/><\/a><a href=\"http:\/\/ecovis-beijing.com\/index.php\/team-en\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignleft size-full wp-image-2867\" src=\"https:\/\/www.ecovis.com\/focus-china\/wp-content\/uploads\/2014\/05\/contact_ecovis-beijing-pic.jpg\" alt=\"contact ecovis beijing\" width=\"141\" height=\"54\" border=\"2\" \/><\/a><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><i>If you liked this article, feel free to follow our social media sites for future updates:<\/i><\/p>\n<p><a href=\"http:\/\/www.linkedin.com\/company\/ecovis-beijing-china\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\" wp-image-682 alignnone\" style=\"border: 0px none;\" alt=\"Visit ECOVIS Beijing on LinkedIn\" src=\"https:\/\/www.ecovis.com\/focus-china\/wp-content\/uploads\/2013\/08\/button_linkedin.gif\" width=\"124\" height=\"31\" \/><\/a>  <a href=\"http:\/\/www.xing.com\/companies\/ecovisbeijingchina\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\" wp-image-683 alignnone\" style=\"border: 0px none;\" title=\"ECOVIS Beijing Xing\" alt=\"Visit ECOVIS Beijing on Xing\" src=\"https:\/\/www.ecovis.com\/focus-china\/wp-content\/uploads\/2013\/08\/button_xing.gif\" width=\"124\" height=\"31\" \/><\/a>  <a href=\"https:\/\/www.facebook.com\/Ecovis.Beijing.China\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\" wp-image-681 alignnone\" style=\"border: 0px none;\" title=\"ECOVIS Beijing Facebook\" alt=\"Visit ECOVIS Beijing on Facebook\" src=\"https:\/\/www.ecovis.com\/focus-china\/wp-content\/uploads\/2013\/08\/button_facebook.gif\" width=\"124\" height=\"31\" \/><\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>By Grace Shi, ECOVIS Beijing Notification on nation-wide Tax Audit Plan 2015 As a result of its national tax meeting the State Administration of Taxation (\u201cSAT\u201d) has recently published an internal notification for the nation-wide tax audit plan 2015. The most important points of the notification can be summarized as follows:<\/p>\n","protected":false},"author":10,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[798,33],"tags":[127,32,682],"class_list":["post-4370","post","type-post","status-publish","format-standard","hentry","category-blog","category-tax-policy","tag-beijing","tag-china","tag-tax-update"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.3 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Tax Update - Notification on nation-wide Tax Audit Plan 2015<\/title>\n<meta name=\"description\" content=\"The \u201cSAT\u201d has published an internal notification for the nation-wide tax audit plan 2015. 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