2024-10-22
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.
2024-09-12
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
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.
2024-07-03
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.
2024-10-22
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.
label：
Two Pillars
Case Analysis: Practical Analysis of Exemption from Corporate Income Tax on Stock Dividends
Dividends, bonuses, and other equity gains obtained between resident enterprises are exempt from corporate income tax, but how are the holding time and amount of dividends determined? What are the execution standards for enjoying this tax preferential policy? In practical operations, it is often easy to cause disputes between tax companies. Hargent conducts a thorough analysis of a practical case and understands it in one article.
2023-10-23 Zhu Haiyan Li Juan
A Number of Individual Tax Incentives Continue to be Implemented, the Key Points in Detail See Here!
Recently, the State Council, the Ministry of Finance, the State Taxation Administration and other departments have issued announcements one after another to extend the period of a number of preferential policies on personal income tax, including special additional deduction, year-end bonus, exchange of housing and many other preferential policies. Hargent has organized the policy points one by one, and it concerns everyone, so come and learn about it!
2023-10-16 Sheng Shuangshuang Wang Yafei
Listed Construction Enterprises“One Profit and Five Ratios” Operating Analysis 5: Overall Labor Productivity Increased
In 2023, State-owned Assets Supervision and Administration Commission of the State Council optimized the central enterprise operation indicator system to "one profit and five ratios", which includes total profit, asset liability ratio, operating cash ratio, return on net assets, R&D investment intensity, and overall labor productivity. Hargent Research Institute and China Construction Enterprise Management Association compiled and published the "Research Report on Finance and Taxation of Listed Companies in the Chinese Construction Industry", which analyzes the trend and characteristics of the "one profit and five ratios" of listed construction enterprises in the past four years from the perspectives of overall situation, key detailed industries, and leading enterprises (top 20 enterprises in terms of operating income). This article is an analysis of overall labor productivity.
2023-11-07 Hargent
Listed Construction Enterprises“One Profit and Five Ratios” Operating Analysis 4: The Intensity of Investment in R&D Continues to Rise
In 2023, State-owned Assets Supervision and Administration Commission of the State Council optimized the central enterprise operation indicator system to "one profit and five ratios", which includes total profit, asset liability ratio, operating cash ratio, return on net assets, R&D investment intensity, and overall labor productivity. Hargent Research Institute and China Construction Enterprise Management Association compiled and published the "Research Report on Finance and Taxation of Listed Companies in the Chinese Construction Industry", which analyzes the trend and characteristics of the "one profit and five ratios" of listed construction enterprises in the past four years from the perspectives of overall situation, key detailed industries, and leading enterprises (top 20 enterprises in terms of operating income). This article is an analysis of the intensity of investment in R&D.
2023-11-07 Hargent
Listed Construction Enterprises“One Profit and Five Ratios” Operating Analysis 3: Return on Net Assets Stopped Falling and Rebounded
In 2023, State-owned Assets Supervision and Administration Commission of the State Council optimized the central enterprise operation indicator system to "one profit and five ratios", which includes total profit, asset liability ratio, operating cash ratio, return on net assets, R&D investment intensity, and overall labor productivity. Hargent Research Institute and China Construction Enterprise Management Association compiled and published the "Research Report on Finance and Taxation of Listed Companies in the Chinese Construction Industry", which analyzes the trend and characteristics of the "one profit and five ratios" of listed construction enterprises in the past four years from the perspectives of overall situation, key detailed industries, and leading enterprises (top 20 enterprises in terms of operating income). This article is an analysis of return on net assets.
2023-11-07 Hargent
Listed Construction Enterprises“One Profit and Five Ratios” Operating Analysis 2: Steady Increase in Asset Liability Ratio
In 2023, State-owned Assets Supervision and Administration Commission of the State Council optimized the central enterprise operation indicator system to "one profit and five ratios", which includes total profit, asset liability ratio, operating cash ratio, return on net assets, R&D investment intensity, and overall labor productivity. Hargent Research Institute and China Construction Enterprise Management Association compiled and published the "Research Report on Finance and Taxation of Listed Companies in the Chinese Construction Industry", which analyzes the trend and characteristics of the "one profit and five ratios" of listed construction enterprises in the past four years from the perspectives of overall situation, key detailed industries, and leading enterprises (top 20 enterprises in terms of operating income). This article is an analysis of asset liability ratio.
2023-11-07 Hargent
Listed Construction Enterprises“One Profit and Five Ratios” Operating Analysis 1: Fluctuating Growth in Total Profit
In 2023, State-owned Assets Supervision and Administration Commission of the State Council optimized the central enterprise operation indicator system to "one profit and five ratios", which includes total profit, asset liability ratio, operating cash ratio, return on net assets, R&D investment intensity, and overall labor productivity. Hargent Research Institute and China Construction Enterprise Management Association compiled and published the "Research Report on Finance and Taxation of Listed Companies in the Chinese Construction Industry", which analyzes the trend and characteristics of the "one profit and five ratios" of listed construction enterprises in the past four years from the perspectives of overall situation, key detailed industries, and leading enterprises (top 20 enterprises in terms of operating income). This article is an analysis of total profit.
2023-11-07 Hargent
Understanding the New Changes in the Second Review Draft of the Value Added Tax Law of the People's Republic of China
Recently, the "Value Added Tax Law of the People's Republic of China (Second Review Draft)" was submitted to the Standing Committee of the 14th National People's Congress for review, and once again solicited public opinions. Hargent compared it item by item with the "First Review Draft" and sorted out the main six important changes, which can be read in one article.
2023-10-16 Kang Xing Li Juan
Domestic: +86 10-6588 457
International: +86 10-6553 6321
Guohua Investment Building, 15 F, No.3, Dongzhimen South Street, Dongcheng District, Beijing
huazheng@hztax.net
Online Message
Hargent official wechat account
Hargent international wechat account
This website uses cookies to ensure you get the best experience on our website.
