The tax clearance certificate (清税证明) is the real gatekeeper of an FIE exit: without it the market regulator will not deregister the business licence. 《清税证明》才是外资企业退出的真正关口：没有它，市场监管部门不会办理营业执照注销登记。 Two categories of taxpayer are exempt from the certificate altogether and may go straight to … Tax Deregistration and the Tax Clearance Certificate for FIEs Exiting China: Liquidation Income Filing, Instant Processing and the Commitment-Based Tolerance ChannelRead more
Tax Compliance
Foreign-invested enterprises in judicial bankruptcy: a China exit playbook for insolvent FIEs
When an FIE is insolvent or clearly lacks the ability to pay, judicial bankruptcy under the Enterprise Bankruptcy Law is the formal path distinct from administrative simple/compulsory deregistration. 当外资企业资不抵债或明显缺乏清偿能力时，依据《企业破产法》进入司法破产，是与行政简易/强制注销不同的正式退出路径。 A debtor, a creditor, or a liquidation obligor can file; foreign-related … Foreign-invested enterprises in judicial bankruptcy: a China exit playbook for insolvent FIEsRead more
Shanghai Tax Bureau Memo on IIT for Foreigners Whose China Stay Changes: Residency Re-Determination and Filing Rules
Shanghai Tax Bureau Memo on IIT for Foreigners Whose China Stay Changes: Residency Re-Determination and Filing Rules | 上海税局关于外籍个人境内停留时间变化个税问题的备忘录：身份重定与申报规则 Overview The Shanghai Tax Bureau recently issued a memorandum addressing a recurring, high-exposure question for foreign-invested enterprises: when a foreign individual’s … Shanghai Tax Bureau Memo on IIT for Foreigners Whose China Stay Changes: Residency Re-Determination and Filing RulesRead more