International Tax Newsletter - December 2015

December 2015

The latest edition of BDO China's China Tax Newsletter features recent tax-related news and developments in China, including the following topics:
  • Clarification on Issues Relating to Follow-up Administration After Cancellation of Approval Items for Application of Simplified Levying and Sparing Credit for Overseas Income of Enterprises
  • Nationwide Implementation of the Relevant Tax Collection Pilot Policies of the National Innovation Demonstration Zone
  • Notice on Zero-rated Value-added Tax Policies Applicable for Certain Export Services Including Movies and Television Programs
  • Improvements to Policies of Pre-tax Additional Deduction of Research and Development ("R&D") Expenses