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
2023 Final Settlement： Explanation of 7 Changes in the Annual Corporate Income Tax Filing Form
The settlement and payment of corporate income tax in 2022 have been thoroughly carried out. This article summarises the latest 2022 tax filing form changes and demonstrates the filling method through practical cases. It is hoped that enterprises quickly grasp the changes in the declaration form and complete the settlement and payment work with high quality.
2023-03-20 Ma Bin Li Jialing Xiao Dongmei
In Pillar 2, Domestic Laws have been Transformed Regarding Minimum Tax Legislation. It is Worth Noting that 46 jurisdictions have Clarified Minimum Tax Legislation (plan)
The G20/OECD Pillar 2 Global Minimum Tax GloBE Rules are nearing completion. Forty-six countries and regions have already begun transforming their domestic laws to implement Pillar 2 or introduce local minimum taxes in order to safeguard their tax bases. While China has yet to introduce domestic policies, Chinese enterprises are still required to pay top-up taxes on low-taxed jurisdictions overseas where minimum taxes are in effect, due to China's adherence to the "two pillar”in 2021"
2023-03-20 Wu Xiaoqiang Pu chenxi
Analysis of the Global Minimum Tax GloBE Information Return, GIR (Draft for Soliciting Opinions)
The GloBE information return is crucial for MNE groups to calculate their top-up tax. Hargent will carefully examine the 4 essential details in the GloBE information return related to Pillar 2 and offer 3 appropriate recommendations.
2023-03-03 Pu Chenxi
2022 Final Settlement: Practical Analysis of Applying Three Super- deductions and Superimposition for High Enterprise R&D Equipment.
High-tech enterprises can apply the one-time Super- deductions policy to support technological innovation and the 100% other deduction policy for research and development expenses when purchasing new equipment for research and development in the fourth quarter of 2022. How to learn the policy points and the rationality of overlapping applications in the 2022 final settlement. Hargent brings you sample parsing.
2023-02-23 Gu Shizheng Cheng Yan
A Comprehensive Explanation of the Amount B Consultation Document Including the Latest Recommendations from Hargent
The OECD aims to simplify transfer pricing compliance management in countries with low tax collection and management capabilities. To achieve this, they focus on implementing the arm's length principle in transactions, determining profits from fundamental marketing and distribution activities, and enhancing tax certainty by following the amount B rule. Hargent interprets the article "Public Consultation Document on Pillar 1 Amount B".
2023-03-03 Jin Chuan Wu Xiaoqiang
Learn How to Handle Tax Deregistration with a Comprehensive Strategy in This Informative Article.
Before cancelling your taxes, completing all necessary tax-related tasks is important. Depending on your situation, you may be eligible for exemption, immediate processing, or limited-time express processing of tax clearance certificates. It's important to understand how to use the electronic tax bureau cancellation system and be aware of any legal risks in cancelling your taxes. Hargent will provide a comprehensive analysis of the tax cancellation process for you.
2023-02-23 Xu Miaomiao Tan Xiaofang Cui Hua
From the Draft Value-Added Tax Law, Hargent Has Discovered Five Important Trends in VAT Reform.
The draft value-added tax law simplifies, standardizes, reduces burdens, and integrates internationally. It follows destination taxation principles, maintains stable tax rates, allows deduction for loan services, standardizes deemed sales, and determines tax rates for mixed sales based on main projects.
2023-02-06 Xu Yidan Wang Fang Wu Xiaoqiang
Explanation of Case: The Tax Incentives for Offsetting Non-performing Debt with Property are Highly Beneficial.
In this article, a case study will be presented to provide a detailed explanation of the tax incentives related to the utilization of property to offset non-performing debts of banking financial institutions and financial asset management companies, as outlined in "Announcement No. 31 of the Ministry of Finance and the State Taxation Administration in 2022."
2023-02-06 Zheng Wenyan Li Juan Wang Xu
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