The newly revised "Company Law of the People's Republic of China" was passed by the 7th session of the 14th National People's Congress Standing Committee on December 29th, and was promulgated by the Order of the President of the People's Republic of China No. 15. It will come i

Notice of the Ministry of Finance, the State Administration of Taxation, the National Development and Reform Commission, and the China Securities Regulatory Commission on the Pilot Policy of Enterprise Income Tax for Corporate Entrepreneurship Investment Enterprises in Xiong'an New AreaFinance a

01.IPO placement of old sharesThe placement of old shares is a common fundraising method in the process of corporate listing. The advantage of this approach is to ensure the liquidity of the company after going public, allowing shareholders to quickly realize the withdrawal of funds. In addition, fo

01.Summary of the caseThe party involved is one of the natural person shareholders of a private equity fund company and directly distributes dividends from the company, paying personal income tax at a rate of 20%. However, in this case, if the tax authorities treat the labor remuneration as labor re

Summary of the caseHong Kong and North Korean companies jointly produce iron ore powder in North Korea and entrust a Liaoning economic and trade company to sell in China, collecting payment for product sales. The economic and trade company will pay the sales funds to the joint venture parties in Nor

Summary of the caseForeign company B provides consulting services to Chinese resident enterprise A by dispatching business agents. Company B believes that it only has one business agent engaged in liaison affairs in China and has no institutional premises within China, so it is not required to pay c

Summary of the caseAfter detailed investigation and repeated communication with taxpayers, the tax authorities have made a judgment on the composition of domestic and foreign labor division institutions, venues, and permanent institutions based on the application of the "Interim Measures for th

Summary of the caseDomestic companies accept long-term testing services from a foreign classification society (hereinafter referred to as B classification society) and pay annual testing fees to the classification society. The tax authority determines that B classification society has established an

Summary of the caseDomestic companies pay consulting service fees to overseas parent companies and calculate the parent company's domestic income at a cost markup rate of 5.84%. After in-depth investigation and multiple interviews, the tax authorities found that the labor services provided by th