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China Tax Newsletters

Mazars’ comments on tax issues in the People’s Republic of China

Mazars Tax alert - Further clarification on Social Insurance for foreign employees (Jan. 2012)

Jan. 2012 - Further clarification on social insurance for foreigners working in China

The Chinese social insurance scheme covers five types of social insurance contributions including pension, medical, work-related injury, unemployment and maternity insurance. Previously, foreigners working in China are not required to participate in the Chinese social insurance scheme. However, the situation has changed.

20 January 2012
Mazars Tax alert - Update on Local Education Surcharge (Jan. 2012)

Jan. 2012 - Update on Local Education Surcharge

On November 7, 2010, the Ministry of Finance issued Caizong [2010] No. 98 (“Circular 98”) requiring all provinces or cities to impose the Local Education Surcharge (“LES”) at a flat rate of 2% on the total payment of value-added tax, business tax and consumption tax.

20 January 2012
Further clarifications on pilot VAT tax reforms

Jan. 2012 - Further Clarifications on the Pilot Value-added Tax Reform

On November 16, 2011, the Ministry of Finance (“MOF”) and the State Administration of Taxation (“SAT”) jointly issued two circulars Caishui [2011] No. 110 (“Circular 110”) and Caishui [2011] No. 111 (“Circular 111”) effective from January 1, 2012.

12 January 2012
Clarifications on PRC VAT Treatments on Export of Services

Jan. 2012 - Clarifications on PRC VAT Treatments on Export of Services

Pursuant to the tax circulars Caishui [2011] No. 110 ("Circular 110") and 111 ("Circular 111") which outline the framework of the Value-added Tax ("VAT") Pilot Reform in China, the export of services would be subject to either VAT zero-rate or exemption treatments.

12 January 2012
Mazars tax alert - Beijing Tax Calendar 2012

Jan. 2012 - Beijing Tax Calendar

2012 Tax deadlines for Beijing

11 January 2012

2010-2011 China Tax Newsletters

You will find here Mazars China Newsletters published in 2010 and 2011.

2008-2009 China Tax Newsletters

You will find here Mazars China Newsletters published in 2008 and 2009.