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China-Business Environment |
| Standards Domestic framework and international association Legal framework Independence of justice Judiciary is not independent in China. The government controls the judiciary. The CCP directs verdicts and sentences, particularly in politically sensitive cases. Equal treatment of nationals and foreigners The judiciary does not guarantee an impartial trial to a foreign national. A high degree of corruption exists in the country, especially corruption within the CCP is rampant. The language of justice Mandarin-Chinese is the judicial language of China. Having recourse to an interpreter Having an interpreter is possible. Sources of the law and legal similarities The constitution is based on the promulgation of December 1982; with country's legal system originating from the civil law system which has been derived from Soviet and continental civil code legal principles. Intellectual Property Domestic network and international agreements Texts currently applying to patents/brands Type Text Date entered into law Period of validity Remarks Patent Munich Convention - - Tax rates Consumption taxes Tax rate 17% Reduced tax rate 3% or 6% for small-scale business 0% for exported goods. Other consumption taxes Corporate taxes Tax rate for resident companies Tax rate on long-term capital gains Capital gains are levied at the rate of 33%, System governing groups of companies and dividends paid by subsidiaries to their parent companies Dividends are not subjected to any withholding tax, Tax rate on branches There is no separate branch income tax . Individual taxes Tax rate Allowable deductions and tax credit In China there are several types of deductions and reductions applying to taxpayers, For example, single people can deduct a fixed amount of their monthly salary accounting for 800 RMB, An additional amount of 3,200 RMB can be deducted from the monthly income of the foreigners taxed in China, for a total of 4,000 RMB, The other deductions depend on the activity and on the salary of each, Double taxation treaties Countries with whom a double taxation treaty have been signed Sources of fiscal information Tax Authorities Accounting rules Tax year The fiscal year begins on January 1-st and ends on December 31 of the same year. Accounting standards Accounting reports Companies have to produce a balance sheet and a profit and loss account. Moreover, the Ministry of Finance publishes some important guidelines in the "Accounting Standards for business Enterprises ". Accountancy profession - The Ministry of Finance. Certification and auditing " The Nation's People's Congress " is the highest authority, which promulgates laws and standards of the Chinese accounting. |
| last update:2008-10-22 18:50:16 |
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