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1.

Major Tax Categories for FIEs and Foreigners

18 March 2015

As a type of turnover tax, value-added tax (VAT) is levied on the increased value of commodities at different stages of production or circulation, or on the value-added of commodities. All enterprises...Read More

2.

Tax Exemption and Reduction

18 March 2015

In a bid to attract foreign investment, the Chinese government has introduced a range of tax concessions to FIEs and foreign enterprises. The following are some of the major preferential policies....Read More

3.

Avoidance of Double Taxation between Hong Kong and the Chinese Mainland

18 March 2015

In the levying of tax on incomes derived by individuals and FIEs from sources outside the territory of China, there may be cases where such incomes have already been taxed in the source country or reg...Read More

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