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
What are the Changes and Impacts of the IAS12 Income Tax Accounting Standards (Amendment to Pillar 2) Requested by the Ministry of Finance of the People’s Republic of China?
The International Accounting Standards Board is revising the Income Tax Standards (IAS 12) to standardize accounting for Global Minimum Tax in Pillar 2. The Ministry of Finance is seeking public opinion. Hargent will interpret the changes and their effects on guidelines.
2023-02-06 Wu Xiaoqiang
Have you made the Correct Decision in Response to the Tax Warning for the Investment Income Prepayment Tax Filing?
Could a company declare tax exemption when using the equity method to calculate the prepayment of long-term equity investment income? What are the tax risks associated with incorrect tax filing?
2022-12-20 Xia Yongqing Wang Xu
Gain an Advantage by Acting Early: Comprehending and Implementing the Newest Safe Harbor and Penalty Exemption Clause in Pillar 2 GloBE Rules
The OECD recently announced the 'Safe Harbor and Penalty Exemption: Global Anti Tax Base Erosion GloBE Rules (Pillar 2)' on December 20, 2022. By applying these clauses early, MNE groups can reduce their compliance expenses in low-risk jurisdictions and avoid tax penalties by tax authorities.
2023-01-05 Sun Rui Wu Xiaoqiang Tang Changyu
How to Distribute Year-end Bonuses to Minimize Individual Income Tax and Our Guide Includes Calculation Examples.
An increase of one yuan in year-end bonus for enterprises may result in a decrease of over 10000 yuan in employees' after-tax income. Learn the optimal segmentation scheme
2023-01-05 Ling Fanglei Zhao Li Ma Mingli
Explaining the Personal Pension System and Individual Tax Preferential Policies (with examples)
Learn about the new personal pension program, including eligibility, participation, and tax benefits, with our practical guide.
2022-12-05 Wang Jianfeng WangXu
Chinese Enterprises Need to Adapt Recent Progress in the "Two Pillars" Initiative by Taking Three Things.
The OECD has published its initial update on Pillar 1 Amount A. This report, combined with various public consultation papers from earlier this year, provides a detailed explanation of the overall structure of the proposed Pillar 1 regulations and its practical implementation.
2022-11-28 Wu,Xiaoqiang Tang,Changyu Jin,Chuan
How to Pay Stamp Duty If a Construction Enterprise Authorizes or Signs a Tripartite Agreement to Authorize Other Units Within the Group to Implement After Winning a Bid
2022-10-28 Hargent
Analysing the Tax Refund Policy for Residents Exchanging Their Housing Purchases
From Oct 1, 2022, to Dec 31, 2023, homeowners who sell and buy within a year can receive tax incentives. The Ministry of Finance and State Taxation Administration offer tax refund discounts on personal income tax already paid on the sale of their current housing. This policy aims to support residents in improving their housing conditions.
2022-10-25 Hargent
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