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<br /> TAX NEWSLETTER<br /> MARCH/APRIL 2016<br /> www.dlapiper.com<br /> IN THIS ISSUE…<br /> PRC<br /> 4. VAT REFORM – TAXPAYERS<br /> REGISTRATION AND INVOICING<br /> 4. CHINA’S NATIONWIDE VAT REFORM<br /> 7. CHINA INCREASES TAXES ON<br /> CROSS-BORDER E-COMMERCE<br /> RETAIL IMPORT<br /> 9. CHINA CUSTOMS ENHANCES<br /> MONITORING OF INTER-COMPANY<br /> PRICES AND ROYALTY PAYMENTS<br /> 9. PROTOCOL TO THE TAX TREATY<br /> BETWEEN CHINA AND INDONESIA<br /> CAME INTO EFFECT<br /> HONG KONG<br /> 11. PROPERTY MARKET COOLING<br /> MEASURES REMAIN FOR NOW<br /> 11. ASSESS FIRST, AUDIT LATER<br /> (OR NEVER)<br /> 12. LESSON NOT LEARNT<br /> 12. AN UPSIDE DOWN ANALYSIS OF<br /> ANTECEDENT AND ANCILLARY<br /> ACTIVITIES (BRENDA)<br /> 13. LEAVING YOUR TAX RETURN<br /> BLANK?<br /> 13. LATVIA IS ON BOARD<br /> 13. INLAND REVENUE (AMENDMENT)<br /> (NO. 3) ORDINANCE 2015<br /> 14. HONG KONG FACES PENSION<a title="3112787_Bimonthly_Tax_Newsletter_MarchApril_2016_V3_Highres_WOCM page 1" href="http://viewer.zmags.com/publication/435582e8?page=1"> TAX NEWSLETTER MARCH/APRIL 2016 </a> <a title="3112787_Bimonthly_Tax_Newsletter_MarchApril_2016_V3_Highres_WOCM page 2" href="http://viewer.zmags.com/publication/435582e8?page=2"> IN THIS ISSUE… PRC 4. VAT REFORM – TAXPAYERS </a> <a title="3112787_Bimonthly_Tax_Newsletter_MarchApril_2016_V3_Highres_WOCM page 3" href="http://viewer.zmags.com/publication/435582e8?page=3"> PRC www.dlapiper.com | 03</a> <a title="3112787_Bimonthly_Tax_Newsletter_MarchApril_2016_V3_Highres_WOCM page 4" href="http://viewer.zmags.com/publication/435582e8?page=4"> 1. VAT REFORM – TAXPAYERS REGISTRATION AND INVOIC</a> <a title="3112787_Bimonthly_Tax_Newsletter_MarchApril_2016_V3_Highres_WOCM page 5" href="http://viewer.zmags.com/publication/435582e8?page=5"> 2) Taxpayers Entities and individuals who provid</a> <a title="3112787_Bimonthly_Tax_Newsletter_MarchApril_2016_V3_Highres_WOCM page 6" href="http://viewer.zmags.com/publication/435582e8?page=6"> 6) Benefit to traditional VAT payers Tradition</a> <a title="3112787_Bimonthly_Tax_Newsletter_MarchApril_2016_V3_Highres_WOCM page 7" href="http://viewer.zmags.com/publication/435582e8?page=7"> Appendix – VAT Reform Taxable Scope and VAT Rates</a> <a title="3112787_Bimonthly_Tax_Newsletter_MarchApril_2016_V3_Highres_WOCM page 8" href="http://viewer.zmags.com/publication/435582e8?page=8"> 2014 and this figure is continuously growing. As </a> <a title="3112787_Bimonthly_Tax_Newsletter_MarchApril_2016_V3_Highres_WOCM page 9" href="http://viewer.zmags.com/publication/435582e8?page=9"> Alongside with the New Circular, a notice was iss</a> <a title="3112787_Bimonthly_Tax_Newsletter_MarchApril_2016_V3_Highres_WOCM page 10" href="http://viewer.zmags.com/publication/435582e8?page=10"> HONG KONG</a> <a title="3112787_Bimonthly_Tax_Newsletter_MarchApril_2016_V3_Highres_WOCM page 11" href="http://viewer.zmags.com/publication/435582e8?page=11"> 1. PROPERTY MARKET COOLING MEASURES REMAIN FOR NO</a> <a title="3112787_Bimonthly_Tax_Newsletter_MarchApril_2016_V3_Highres_WOCM page 12" href="http://viewer.zmags.com/publication/435582e8?page=12"> 3. LESSON NOT LEARNT You may recall that we have</a> <a title="3112787_Bimonthly_Tax_Newsletter_MarchApril_2016_V3_Highres_WOCM page 13" href="http://viewer.zmags.com/publication/435582e8?page=13"> 5. LEAVING YOUR TAX RETURN BLANK? In BOR decisio</a> <a title="3112787_Bimonthly_Tax_Newsletter_MarchApril_2016_V3_Highres_WOCM page 14" href="http://viewer.zmags.com/publication/435582e8?page=14"> 8. HONG KONG FACES PENSION CHALLENGES WITH POTENT</a> <a title="3112787_Bimonthly_Tax_Newsletter_MarchApril_2016_V3_Highres_WOCM page 15" href="http://viewer.zmags.com/publication/435582e8?page=15"> www.dlapiper.com This publication is intended as</a>