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.
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Two Pillars
Analysis of the Global Minimum Tax GloBE Information Return, GIR (Draft for Soliciting Opinions)
The GloBE information return is crucial for MNE groups to calculate their top-up tax. Hargent will carefully examine the 4 essential details in the GloBE information return related to Pillar 2 and offer 3 appropriate recommendations.
2023-03-03 Pu Chenxi
2022 Final Settlement: Practical Analysis of Applying Three Super- deductions and Superimposition for High Enterprise R&D Equipment.
High-tech enterprises can apply the one-time Super- deductions policy to support technological innovation and the 100% other deduction policy for research and development expenses when purchasing new equipment for research and development in the fourth quarter of 2022. How to learn the policy points and the rationality of overlapping applications in the 2022 final settlement. Hargent brings you sample parsing.
2023-02-23 Gu Shizheng Cheng Yan
A Comprehensive Explanation of the Amount B Consultation Document Including the Latest Recommendations from Hargent
The OECD aims to simplify transfer pricing compliance management in countries with low tax collection and management capabilities. To achieve this, they focus on implementing the arm's length principle in transactions, determining profits from fundamental marketing and distribution activities, and enhancing tax certainty by following the amount B rule. Hargent interprets the article "Public Consultation Document on Pillar 1 Amount B".
2023-03-03 Jin Chuan Wu Xiaoqiang
Learn How to Handle Tax Deregistration with a Comprehensive Strategy in This Informative Article.
Before cancelling your taxes, completing all necessary tax-related tasks is important. Depending on your situation, you may be eligible for exemption, immediate processing, or limited-time express processing of tax clearance certificates. It's important to understand how to use the electronic tax bureau cancellation system and be aware of any legal risks in cancelling your taxes. Hargent will provide a comprehensive analysis of the tax cancellation process for you.
2023-02-23 Xu Miaomiao Tan Xiaofang Cui Hua
From the Draft Value-Added Tax Law, Hargent Has Discovered Five Important Trends in VAT Reform.
The draft value-added tax law simplifies, standardizes, reduces burdens, and integrates internationally. It follows destination taxation principles, maintains stable tax rates, allows deduction for loan services, standardizes deemed sales, and determines tax rates for mixed sales based on main projects.
2023-02-06 Xu Yidan Wang Fang Wu Xiaoqiang
Explanation of Case: The Tax Incentives for Offsetting Non-performing Debt with Property are Highly Beneficial.
In this article, a case study will be presented to provide a detailed explanation of the tax incentives related to the utilization of property to offset non-performing debts of banking financial institutions and financial asset management companies, as outlined in "Announcement No. 31 of the Ministry of Finance and the State Taxation Administration in 2022."
2023-02-06 Zheng Wenyan Li Juan Wang Xu
What are the Changes and Impacts of the IAS12 Income Tax Accounting Standards (Amendment to Pillar 2) Requested by the Ministry of Finance of the People’s Republic of China?
The International Accounting Standards Board is revising the Income Tax Standards (IAS 12) to standardize accounting for Global Minimum Tax in Pillar 2. The Ministry of Finance is seeking public opinion. Hargent will interpret the changes and their effects on guidelines.
2023-02-06 Wu Xiaoqiang
Have you made the Correct Decision in Response to the Tax Warning for the Investment Income Prepayment Tax Filing?
Could a company declare tax exemption when using the equity method to calculate the prepayment of long-term equity investment income? What are the tax risks associated with incorrect tax filing?
2022-12-20 Xia Yongqing Wang Xu
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