China Tax & Investment Consultants Ltd


	Accounting
	Accounting standard
	Accounting treatment
	Accounting treatment for pre-operating expenses

	Company Law
	Transfer of equity interest in WFOE Director of the WFOE Retail franchise shop

	Corporate income tax
	Highlights in 2008 enterprise income tax law Officials of State Council, Ministry of Finance and SAT replied to news reporters on questions on Enterprises Income Tax Law (Bilingual) Tax Officials Elaborate on PRC Income Tax Regulations (Bilingual) Questions and Answers on 2008 PRC Enterprise Income Tax Law (Part I) --- About 'Revenue' (Bilingual) Questions and Answers on 2008 PRC Enterprise Income Tax Law (PRC EIT Law) - Part II --- About 'Deduction' (Bilingual) Utilization of tax losses After-tax profit for Year 2007 Taxation of foreign companies with permanent establishment in China Taxation of foreign companies without permanent establishment in China

	Customs procedures
	Legal rules on bonded goods in China
	Duty and VAT rules in Designated Economic Areas Express Mail Temporarily imported goods Equipment under finance lease Software products Tariffs on exhibition materials being transported into China Import milk powder China tax on Ginseng

	Export-processing Trade
	Export-processing trade question Export sales vs. Domestic sales

	Export Tax Refund
	VAT - An introduction to VAT export refund rules Export rebate and drop ship goods within China

	Imports and Exports
	Import duty & VAT - Copper waste and scrap Import duty & VAT - Injection tools Import duty & VAT - Cambodian and Vietnam national rubber Import duty & VAT - Modem Import duty & VAT - Thermal overload protector switches

	Individual income tax
	Tax equalization plan Total days of stay in China Expenses for deduction PRC IIT late reporting and compliance issues

	Invoice
	Law and practice of tax invoices Invoice and tax liabilities in China 識別發票真偽

	Labour Management
	Long services payment for resigned employee

	Merger and Acquisition
	Setting up or taking over a factory in China PRC income tax on distribution of dividends to WFOE investor

	Property deals and transactions
	Tax on acquisition of landed property Tax on disposal of landed property

	Re-organization and Company Re-structuring
	Tax Issues on Non-PRC Tax Residents (Part 1) Tax Issues on Non-PRC Tax Residents (Part 2)

	VAT
	VAT rules on the transfer of goods between cities Paying import VAT and getting VAT refund in China VAT tips - PRC VAT rules on claiming input credits VAT tips - Price discount vs. Quantity discount VAT tips - Choice between VAT and business tax VAT tips - Computation of VAT payable amount Tax burden vs. tax rate

	Withholding Tax
	Consultancy services delivered in China