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1.

Can Hong Kong investors incorporate single-person limited liability companies in mainland China? Are there any considerations that should be borne in mind?

24 July 2019

Hong Kong investors can incorporate single-person limited liability companies in mainland China while either acting on their own behalf as an individual or via a legal entity....Read More

2.

Is it possible to incorporate a Shenzhen-based enterprise in Hong Kong?

3 July 2019

In addition to applying in Hong Kong to incorporate a Hong Kong-invested enterprise in Guangdong (which has to be located in Dongguan, Huizhou, Jiangmen, Zhongshan, Foshan or Shantou – see link below ...Read More

3.

What are the VAT rates that currently apply on the mainland?

12 June 2019

China has further reduced value-added tax (VAT) rates since 1 April 2019. This is in addition to the VAT reduction that had come into effect on 1 May 2018....Read More

4.

Are businesses located within the Greater Bay Area eligible for any specific tax concessions?

8 May 2019

The February 2019 Outline Development Plan for the Guangdong-Hong Kong-Macao Greater Bay Area specifies that significantly enhancing the combined resources of the Guangdong-Hong Kong-Macao Greater Bay...Read More

5.

Do individual tax payers in China have to secure a Unified Social Credit Code?

3 April 2019

Only mainland-incorporated domestic / overseas owned businesses are required to have a Unified Social Credit Code. In the case of individual taxpayers, a Taxpayer Identification Number (TIN) will suff...Read More

6.

How can China-registered enterprises / individually-owned businesses obtain a Unified Social Credit Code?

27 Feb 2019

All duly-registered domestic / overseas-invested enterprises, as well as individually-owned businesses, will automatically be issued with a Business Licence, complete with a unique Unified Social Cred...Read More

7.

How should individuals engaged in business on the mainland calculate their personal income tax liability?

30 Jan 2019

According to the Individual Income Tax Law of the People’s Republic of China (which came into force on 1 January this year), all income earned by mainland-resident individuals from business operations...Read More

8.

What are the implications of the recent revisions to China’s individual income tax regulations?

10 Jan 2019

Under the terms of the amended Individual Income Tax Law, which has come into effect since 1 January 2019, “Consolidated Income” will be deemed to be (1) any income paid as a wage/salary, plus (2) any...Read More

9.

Are there any preferential enterprise income tax policies currently on offer to small businesses?

18 Oct 2018

For the period 1 January 2018-31 December 2020, low-profit small enterprises with an annual taxable income of RMB1 million or below can have their taxable income assessed on the basis of 50% of their ...Read More

10.

Are small and micro businesses entitled to preferential VAT treatment?

26 Sept 2018

In order to support the development of small and micro businesses, the Ministry of Finance and State Administration of Taxation issued a joint circular announcing that, for the period 1 January 2018 t...Read More

11.

Are mainland-registered small businesses entitled to pay VAT at a reduced rate?

12 Sept 2018

According to the current regulatory requirements, any business with an annual taxable turnover of RMB5 million (US$733,000) or below may apply to their local supervisory tax department for registratio...Read More

12.

Is it necessary for an overseas investor to complete a pre-establishment filing procedure prior to launching a mainland-based business?

29 Aug 2018

Except in those sectors featured on the Central Government’s current Foreign Investment Negative List (such as the construction/management of nuclear facilities or the operation of logistics/courier s...Read More

13.

When setting up a mainland-based business, how should a Hong Kong-based company (or individual) obtain the “registration number”?

15 Aug 2018

When setting up a mainland business, an application for registration should be made to the relevant market regulation department....Read More

14.

What have been the most recent changes to China’s VAT regime?

25 July 2018

A: As of 1 May this year, the 17% and 11% VAT rates previously applicable to the supply of certain goods and services were reduced to 16% and 10% respectively....Read More

15.

Do newly-established enterprises and individually-owned businesses have to register separately for tax purposes?

18 July 2018

Following the Chinese government’s introduction of the All-in-One Licence (Complete with Unified Code) as part of its recent commercial reforms, the market regulation administration department (previo...Read More

16.

Following the implementation of the State Council’s recent institutional reforms, which government department is now responsible for registering new businesses?

11 July 2018

In line with the formal adoption of the State Council’s institutional reform plan in March this year, the responsibilities and remit of several government bodies have been somewhat overhauled....Read More

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