Accounting & Tax · 7 min read
Expatriate social insurance in China: which contributions are mandatory, which countries have bilateral exemption agreements with China, and how to apply for exemption certificates for eligible foreign employees.
By Frankie Ng, Partner
Accounting & Tax · 4 min read
China's Export Tax Rebate system refunds indirect taxes paid on goods made for export. How the mechanism works, who qualifies, and how to apply.
By Frankie Ng, Partner
Accounting & Tax · 5 min read
Book-tax differences in China arise from CIT rules on depreciation, provisions, employee benefits, and non-deductible expenses. This guide explains how to identify, classify, and reconcile them in annual CIT filings.
By Frankie Ng, Partner
Accounting & Tax · 12 min read
Equity transfer in China triggers tax for both individual and corporate shareholders, at different rates. A breakdown of the liabilities on both sides.
By Frankie Ng, Partner
Accounting & Tax · 5 min read
China allows companies with a damaged tax credit rating to repair it. Who qualifies, what a Class D rating means, and how to apply to restore your standing.
By Frankie Ng, Partner
Accounting & Tax · 4 min read
ATSE status offers reduced corporate income tax to Advanced Technology Service Enterprises in China's outsourcing sector. Who qualifies and how to apply.
By Frankie Ng, Partner
