China: Compliance

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Article
税收滞纳金抑或迟纳金的边界——兼评“税款迟纳金”方案
When taxpayers fail to pay taxes on time, should the late payment penalty be capped at the principal amount? This article examines the fundamental conflict between the Tax Collection Administration Law and the Administrative Coercion Law, revealing how a seemingly technical question about penalty limits exposes deeper tensions between departmental legislation and framework legislation, between fiscal interests and rights protection, and between naming conventions and substantive legal characterization.
China Tax
JT
Beijing Jincheng Tongda & Neal
Article
A Tiered Patent Strategy Using Parent And Divisional Applications
Divisional patent applications in China offer strategic advantages by allowing applicants to retain the filing date of their parent application while pursuing different scopes of protection. However, these applications face strict limitations including consistency requirements with the parent application type, prohibition against adding new subject matter, and critical filing deadlines. Understanding how to leverage divisional applications for building multidimensional patent portfolios and overcoming exami
China IP
K
Kangxin
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