China further clarifies tax rules on representative offices

Zhenpin, Kenny LIN

China further clarifies tax rules on representative offices

Zhenpin, Kenny LIN

Department of Accountancy

Research output: Journal Publications › Journal Article (refereed) › peer-review

Abstract

Rules and regulations are changing so rapidly in China that taxpayers are having difficulty in keeping up and ensuring compliance with the new developments. This is evidenced by a radical change of taxation of Representative Offices (ROs), with the issuance of the new circular [Guo Shui Han (2004) No. 568] that reinstated the ability for ROs of principal suppliers to apply for tax exemption. Below is an overview of the tax treatment of representative offices in China.

Original language	English
Pages (from-to)	56
Journal	The Hong Kong Accountant
Volume	16
Issue number	3
Publication status	Published - 1 Mar 2005

Access to Document

http://app1.hkicpa.org.hk/publications/society_journals/2005/2005-03/12b.pdf

Cite this

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title = "China further clarifies tax rules on representative offices",

abstract = "Rules and regulations are changing so rapidly in China that taxpayers are having difficulty in keeping up and ensuring compliance with the new developments. This is evidenced by a radical change of taxation of Representative Offices (ROs), with the issuance of the new circular [Guo Shui Han (2004) No. 568] that reinstated the ability for ROs of principal suppliers to apply for tax exemption. Below is an overview of the tax treatment of representative offices in China.",

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AB - Rules and regulations are changing so rapidly in China that taxpayers are having difficulty in keeping up and ensuring compliance with the new developments. This is evidenced by a radical change of taxation of Representative Offices (ROs), with the issuance of the new circular [Guo Shui Han (2004) No. 568] that reinstated the ability for ROs of principal suppliers to apply for tax exemption. Below is an overview of the tax treatment of representative offices in China.

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