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从2020年1月1日起,享受中国税收协定待遇(如优惠预扣税率等)的管理程序将有所简化,从备案相关文件信息转变为保留相关文件待中国税务机关备查。新管理程序的特点如下:

 

香港已分别于20191125日和2019925日与澳门特别行政区和爱沙尼亚签署全面避免双重征税协定(CDTA)。这使香港与其他司法管辖区缔结的CDTA数量达到43个,其中40个已生效,其余3个(即柬埔寨,爱沙尼亚和澳门特别行政区)将在所有相关批准程序完成后生效。 预计香港将与其他司法管辖区签署越来越多的CDTA 香港与巴林孟加拉国国塞浦路斯格鲁吉亚德国以色列马尔代夫毛里求斯尼日利亚北马其顿挪威塞尔维亚和土耳其之间正在谈判的CDTA共有13个。

香港于2019年6月26日与柬埔寨签定了全面的避免双重征税税收协定(CDTA)。至此香港与其他国家或司法管辖区签订的CDTA数量共计41个,其中37个已生效,其余4个(即沙特阿拉伯、印度,芬兰和柬埔寨)将在相关批准程序全部完成后生效。预计香港将会和越来越多的国家或司法管辖区签定CDTA,以下是香港正在协商签订CDTA的14个国家或司法管辖区:

The release of announcements on Individual Income Tax (IIT) law in China has sparked a discussion on how companies with offices in China and individuals working there should adapt to these drastic changes. The amendments are so vast, that the current IIT reform is already considered the biggest in 38 years. The new rules took full effect on 1 January 2019, they will regulate the use of taxpayer identification number, tax residence rule, guidelines on additional itemised deductions, comprehensive income tax, annual reconciliation filing, preferential tax treatments, etc.

In this seminar we will share with you our analysis and interpretations of the PRC Individual Income Tax Reform 2019 and its impact on foreign expatriates working in China.