2024-01-12
Transportation Expense Reimbursement and Deduction of Input Tax, These Precautions Must Be Understood!
Transportation expenses are an essential cost in the production and operation of enterprises. What issues should be paid attention to when reimbursing and deducting input tax? Can common types of transportation bills serve as input tax deduction vouchers? How to determine the deductible input tax amount... Hargent provides you with a detailed analysis and summarizes six high-frequency issues for enterprises to refer to when actually reimbursing.
2024-01-12
Tax Analysis and Corresponding Suggestions on the New Policy of Ordinary Residence
On December 14, 2023, Beijing and Shanghai simultaneously introduced optimization policies for the real estate industry, adjusting the standard for ordinary residence, lowering down payments and interest rates, aiming to meet residents' housing needs and promote the healthy development of the market. This article takes Beijing as an example to explore the impact of the adjustment of ordinary residence standards on the land appreciation tax of real estate enterprises, and provides corresponding suggestions.
2023-12-12
Discussion on the Tax Treatment of Upfront Land Costs Under the Urban Renewal Model
Urban renewal has become an important way for real estate companies to obtain land resources. Under various modes of urban renewal, the tax treatment of upfront land costs is a focus issue. In order to ensure that upfront land costs can be deducted before tax, what kind of bills real estate companies should obtain is a key issue. This article will explore the tax treatment of upfront land costs under the urban renewal model.
2024-01-25
An Analysis of the Impact of the Four Major Changes in the New “Company Law” on Corporate Tax Management
The newly revised “Company Law of the People's Republic of China” has been voted on and passed recently. The new Company Law has made significant changes to China's corporate capital system, corporate mechanism and organizational structure, as well as the rights and responsibilities of shareholders, directors, supervisors, senior managers and creditors. The resulting tax implications deserve corporate attention. Hargent will analyze the impact of the four major changes in the “Company Law” on corporate tax management from a tax professional perspective.
2024-01-25
As the Country Regulates the Implementation of the New PPP Mechanism, What Are the Key Points in Tax Management?
The General Office of the State Council recently forwarded the "Guiding Opinions of the National Development and Reform Commission and the Ministry of Finance on Standardizing the Implementation of the New Mechanism for Public-Private-Partnership" (Letter No. 115 [2023] of the General Office of the State Council), which clarifies that PPP focuses on user-pay projects and completely adopts the franchise model. Under the overall requirements of the new mechanism, which tax issues need to be focused on? This article brings you the latest insights.
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Two Pillars
Listed Construction Enterprises“One Profit and Five Ratios” Operating Analysis 6: Significant Fluctuations in Operating Cash Ratio
In 2023, State-owned Assets Supervision and Administration Commission of the State Council optimized the central enterprise operation indicator system to "one profit and five ratios", which includes total profit, asset liability ratio, operating cash ratio, return on net assets, R&D investment intensity, and overall labor productivity. Hargent Research Institute and China Construction Enterprise Management Association compiled and published the "Research Report on Finance and Taxation of Listed Companies in the Chinese Construction Industry", which analyzes the trend and characteristics of the "one profit and five ratios" of listed construction enterprises in the past four years from the perspectives of overall situation, key detailed industries, and leading enterprises (top 20 enterprises in terms of operating income). This article is an analysis of operating cash ratio.
2023-11-07 Hargent
Analysis of the Main Changes in the Second Review Draft of the Value Added Tax Law and Its Impact on Enterprise Tax Management
The second draft of the value-added tax law has been submitted for review recently. What are the changes compared to the current value-added tax policies? What impact will it have on enterprise tax management? We have recently sorted out ten major policy changes and analyzed their main impacts on the daily operation and tax management of enterprises. Take a look!
2023-10-23 Zhang Xingyan Wen Haiping Zhang Qian
Case Analysis: Practical Analysis of Exemption from Corporate Income Tax on Stock Dividends
Dividends, bonuses, and other equity gains obtained between resident enterprises are exempt from corporate income tax, but how are the holding time and amount of dividends determined? What are the execution standards for enjoying this tax preferential policy? In practical operations, it is often easy to cause disputes between tax companies. Hargent conducts a thorough analysis of a practical case and understands it in one article.
2023-10-23 Zhu Haiyan Li Juan
A Number of Individual Tax Incentives Continue to be Implemented, the Key Points in Detail See Here!
Recently, the State Council, the Ministry of Finance, the State Taxation Administration and other departments have issued announcements one after another to extend the period of a number of preferential policies on personal income tax, including special additional deduction, year-end bonus, exchange of housing and many other preferential policies. Hargent has organized the policy points one by one, and it concerns everyone, so come and learn about it!
2023-10-16 Sheng Shuangshuang Wang Yafei
Listed Construction Enterprises“One Profit and Five Ratios” Operating Analysis 5: Overall Labor Productivity Increased
In 2023, State-owned Assets Supervision and Administration Commission of the State Council optimized the central enterprise operation indicator system to "one profit and five ratios", which includes total profit, asset liability ratio, operating cash ratio, return on net assets, R&D investment intensity, and overall labor productivity. Hargent Research Institute and China Construction Enterprise Management Association compiled and published the "Research Report on Finance and Taxation of Listed Companies in the Chinese Construction Industry", which analyzes the trend and characteristics of the "one profit and five ratios" of listed construction enterprises in the past four years from the perspectives of overall situation, key detailed industries, and leading enterprises (top 20 enterprises in terms of operating income). This article is an analysis of overall labor productivity.
2023-11-07 Hargent
Listed Construction Enterprises“One Profit and Five Ratios” Operating Analysis 4: The Intensity of Investment in R&D Continues to Rise
In 2023, State-owned Assets Supervision and Administration Commission of the State Council optimized the central enterprise operation indicator system to "one profit and five ratios", which includes total profit, asset liability ratio, operating cash ratio, return on net assets, R&D investment intensity, and overall labor productivity. Hargent Research Institute and China Construction Enterprise Management Association compiled and published the "Research Report on Finance and Taxation of Listed Companies in the Chinese Construction Industry", which analyzes the trend and characteristics of the "one profit and five ratios" of listed construction enterprises in the past four years from the perspectives of overall situation, key detailed industries, and leading enterprises (top 20 enterprises in terms of operating income). This article is an analysis of the intensity of investment in R&D.
2023-11-07 Hargent
Listed Construction Enterprises“One Profit and Five Ratios” Operating Analysis 3: Return on Net Assets Stopped Falling and Rebounded
In 2023, State-owned Assets Supervision and Administration Commission of the State Council optimized the central enterprise operation indicator system to "one profit and five ratios", which includes total profit, asset liability ratio, operating cash ratio, return on net assets, R&D investment intensity, and overall labor productivity. Hargent Research Institute and China Construction Enterprise Management Association compiled and published the "Research Report on Finance and Taxation of Listed Companies in the Chinese Construction Industry", which analyzes the trend and characteristics of the "one profit and five ratios" of listed construction enterprises in the past four years from the perspectives of overall situation, key detailed industries, and leading enterprises (top 20 enterprises in terms of operating income). This article is an analysis of return on net assets.
2023-11-07 Hargent
Listed Construction Enterprises“One Profit and Five Ratios” Operating Analysis 2: Steady Increase in Asset Liability Ratio
In 2023, State-owned Assets Supervision and Administration Commission of the State Council optimized the central enterprise operation indicator system to "one profit and five ratios", which includes total profit, asset liability ratio, operating cash ratio, return on net assets, R&D investment intensity, and overall labor productivity. Hargent Research Institute and China Construction Enterprise Management Association compiled and published the "Research Report on Finance and Taxation of Listed Companies in the Chinese Construction Industry", which analyzes the trend and characteristics of the "one profit and five ratios" of listed construction enterprises in the past four years from the perspectives of overall situation, key detailed industries, and leading enterprises (top 20 enterprises in terms of operating income). This article is an analysis of asset liability ratio.
2023-11-07 Hargent
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