China: Income Tax

It is not uncommon for foreign companies that have not established a representative office, subsidiary, or any other form of business presence in China to nonetheless carry out business activities—such as sourcing and procurement—through local teams based in China. In these circumstances, some foreign companies enter into service agreements with Chinese human resources providers, under which the provider acts as the nominal employer (commonly referred to as an Employer of Record, or "EOR").

在矿产资源开发领域，矿业权出让收益与资源税扮演着重要角色，它们虽都与矿产资源开发利用紧密相关，但在诸多方面存在显著差异。

Introduction of relevant announcement points & observations.