Recent development in PRC Enterprise Income Tax regulations - Workshop 2018

Overview

The PRC State Administration of Taxation published a series of circulars in 2017 and the first half of 2018, which stipulate significant changes to the PRC Enterprise Income Tax (EIT) regulations. Such changes not only affecting the PRC resident companies, but also the non-residents which are doing business in China, or conducting transaction with the PRC parties.

Key topics covered:

• Provide an overview of the recent development in the PRC EIT regulations
• Introduction of the new tax incentives
• Clarification of certain terms and articles in the tax treaties
• Highlight the EIT implication on PRC resident companies
• Identify the potential EIT exposure for non-residents
• Case study

Trainer profile:

Steven Wong, Senior Manager, Taxation Services

Steven has over 12 years’ experience in taxation. Prior to joining RSM Hong Kong, he has worked in the tax department of Deloitte. Steven has extensive experience in performing China and Hong Kong tax advisory and compliance services for multinational corporate clients, including tax due diligence, transfer pricing, cross-border transactions and double taxation issues, tax effective business structure, etc.

Objectives

• Understand the recent development in the PRC EIT regulations
• Gain insights into the possibility of using the new tax incentives
• Understand the key impact of the new circulars and identify the potential tax implication

Audience

Suitable for commercial accountants, auditors, tax professionals and those who are interested in PRC tax.