Hargent Global Tax Research Platform

Hargent Global Tax Research Platform (www.hargentax.com) The website is a comprehensive research platform that tracks and analyzes the latest tax policies in China and other jurisdictions around the world.

2024-07-03 Hargent Research Institute

Enterprise Must Read! The New Policy of Water Resource Tax Reform Has Been Introduced, And This Article Summarizes the Key Points of Policy Changes

Notice on Issuing the Implementation Measures for the Pilot Reform of Water Resource Tax (Caishui [2024] No. 28) jointly issued by Ministry of Finance, State Taxation Administration and Ministry of Water Resources will be officially implemented nationwide from December 1, 2024. This article will compare and analyze the key differences and key points between this Notice and the previous Implementation Measures for Expanding the Pilot Reform of Water Resource Tax, aiming to help enterprises deeply understand and efficiently apply the latest policies, and provide strong support for enterprises to accurately pay water resource tax.

2024-10-22 Zhu Tong　　Wang Xu

Set Sail for the Sea, With Tax Benefits - Analysis of the Types of VAT Export Refund (Exemption) and Key Points of Declaration Practice

The continuous deepening of global trade has accelerated the pace of Chinese enterprises' "going global". In this process, the export tax rebate policy has become a key boost to enhance the international competitiveness of products. This article will summarize the core content of the value-added tax policy for exported goods and deeply analyze the key links of its tax refund (exemption) management, aiming to help enterprises understand and apply this policy more effectively, and provide strong support for the financial and tax management of enterprise goods exports.

2024-10-22 Zhang Linlin　　Fan Long

Analysis of Key Points for Pre-Tax Deduction of Corporate Income Tax on Bad Debt Losses of Accounts Receivable (With Examples)

Under the current economic downward pressure, with a significant increase in the number of bankruptcies and deregistered companies, the bad debts of corporate accounts receivable have increased significantly. It is more important for companies to conduct compliant tax treatment of bad debt losses caused by uncollectible accounts receivable. What are the key points for pre-tax deduction of corporate income tax on bad debt losses of accounts receivable? How to avoid tax risks and prevent unnecessary tax losses? This article will analyze the conditions and key points for tax deduction of bad debts of accounts receivable, provide tax return guidance with examples, and remind you of the requirements for reference materials.

2024-09-12 Liu Xiaohong　　Wen Haiping

The 'Crime' and 'Punishment' of Tax Violations: A Must-Read Guide for Financial and Tax Personnel

As tax collection and management efforts continue to increase, some taxpayers need to face the risk of tax violations and irregularities caused by tax management omissions or improper operations. This article aims to briefly discuss the consequences of tax violations and irregularities in order to enhance taxpayers' compliance awareness and risk management capabilities.

2024-09-12 Xu Linlin　　Li Juan

Analysis of the Supervision Method and Risk Push Logic of "Managing Taxes with Numbers" (with Example Analysis)

As the State Taxation Administration promotes the construction of the fourth phase of the Golden Tax Project, "Managing Taxes with Numbers" has become a new trend in tax collection and management, and enterprises are facing new challenges in tax risk management. This article elaborates on the data source, collection and application of "Managing Taxes with Numbers", analyzes its characteristics and risk push logic, and proposes suggestions for enterprises to improve tax management in terms of system, talent, system and communication.

2024-07-18 Zhang Shuangli　　Zhang Wenwen　　Wei Fulai

An Analysis of the Impact of the Four Major Changes in the New “Company Law” on Corporate Tax Management

The newly revised “Company Law of the People's Republic of China” has been voted on and passed recently. The new Company Law has made significant changes to China's corporate capital system, corporate mechanism and organizational structure, as well as the rights and responsibilities of shareholders, directors, supervisors, senior managers and creditors. The resulting tax implications deserve corporate attention. Hargent will analyze the impact of the four major changes in the “Company Law” on corporate tax management from a tax professional perspective.

2024-01-25 Pang Bo　　Wu Xiaoqiang

As the Country Regulates the Implementation of the New PPP Mechanism, What Are the Key Points in Tax Management?

The General Office of the State Council recently forwarded the "Guiding Opinions of the National Development and Reform Commission and the Ministry of Finance on Standardizing the Implementation of the New Mechanism for Public-Private-Partnership" (Letter No. 115 [2023] of the General Office of the State Council), which clarifies that PPP focuses on user-pay projects and completely adopts the franchise model. Under the overall requirements of the new mechanism, which tax issues need to be focused on? This article brings you the latest insights.

2024-01-25 Wang Yinxi　　Wei Jingjing　　Wang Fang