tax china

Corporate income tax china - resident enterprises

Corporate Income Tax – Part 3, Resident enterprise

Resident enterprises are either established under the laws of the PRC or founded outside, but with a place of effective management in China in the sense of a management which is substantial and has overall management control over manufacturing and bu...
Corporate income tax china - resident enterprises

Corporate Income Tax – Part 2, Non-resident enterprise with a PE

Our last article covered the case of a non-resident enterprise without a permanent establishment. In this article, we will discuss the situation if you are a non-resident enterprise with a permanent establishment. When it comes to Corporate Income Ta...
Corporate income tax china - non resident enterprises

Corporate Income Tax – Part 1, Non-resident enterprise without a PE

Non-resident enterprises are established under foreign laws, but have either a Permanent Establishment or place of business within the PRC or gain income from sources in China.  To get the right taxation, we need to distinguish between the companie...
vat tax exemption china - inter company services

VAT China – How does it work for inter-company services

By Richard Hoffmann, ECOVIS Beijing 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 withi...