Liying Huang China's New VAT System Introduction For Japanese companies and foreign companies operating in China, the Value Added Tax (VAT) is one of the most important tax compliance items. China's VAT system is an indirect tax that, l... tax
KAZUHISA MOCHIZUKI China VAT Input Tax Costing for Exempt Sales and Export VAT Refund Rate Differences Introduction In China's VAT system, the inability to deduct input tax corresponding to exempt sales and the transfer to cost or expense is an extremely important practical issue. In particular, when J...
KAZUHISA MOCHIZUKI Can Foreign Accounting Firms Conduct Audit Work in China? Introduction As Chinese companies expand overseas and multinational corporate groups invest in China, the question of whether "foreign certified public accountants and accounting firms can conduct aud...
KAZUHISA MOCHIZUKI China Tax Audits and Tax Penalties Introduction For Japanese companies expanding into China and multinational companies with subsidiaries in China, compliance with Chinese tax regulations has become one of the important management chal...
KAZUHISA MOCHIZUKI China Social Insurance for Expatriates and Foreign Employees Introduction For Japanese companies dispatching employees to China and companies establishing local subsidiaries in China to employ foreign staff, one of the important compliance matters alongside ind...
KAZUHISA MOCHIZUKI China Business Travel Allowance and IIT Rules for Expatriates Introduction For Japanese companies expanding into China, the treatment of travel allowances under individual income tax is one of the frequently discussed issues. In Japan, it is common for certain t...
KAZUHISA MOCHIZUKI China’s Registered Capital System Reform Introduction For foreign companies establishing subsidiaries or joint ventures in China, the "capital system" is not just a procedure for company formation, but an extremely important issue that affec...
