China: Tax Authorities

从2026年3月起，中国居民个人境外所得征管发生实质性变化：税收征管法启动25年来首次全面修订，CRS 2.0在主要离岸中心陆续落地，平台涉税信息报送制&#

China's tax authorities are implementing unprecedented changes to enforce global income reporting obligations for resident individuals, combining legislative reforms...

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.

In this Tax Alert, we set out our understanding of the provisions contained in the recently issued Implementation Regulations of China's Value-Added Tax (VAT) Law...

随着金融资产管理公司（AMC）及各类投资机构逐步加大在法拍市场的参与力度，法拍配资已成为不良资产投资领域的重要业务模式...

最低限度"豁免（De Minimis Exemption）是指根据美国相关法规，允许价值较低的货物在进口时免征关税及其他税费的政策。具体而言，符合条件的货物如果由一

在中国，主动注销公司需要遵照严格的流程，涉及多个步骤，并需遵守详细的法律规定。除了法律条文外，理解实践操作中的细节对顺利完成

The Tax Cuts and Jobs Act (TCJA) of 2017, which was signed into law during President Donald Trump's first term, lowered tax rates overall. While the current legislation is slated to expire at the end of 2025 if Congress...

10月30日晚间，比亚迪发布了2024年三季度财报，单季度营业收入首次超越特斯拉。报告显示，比亚迪在海外市场的布局已初显成效，前三季度海外