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Taxation of Foreign Invested Enterprises in the People's Republic of China

04/08/2011

As domestic Chinese enterprises, Foreign Investment Enterprises (“FIEs”) are subject to the payment of value added tax (“VAT”) for their sales and corporate income tax on profits. The provisions of certain services such as construction, transportation, finance or insurance services, etc. are subject to payment of business tax (“BT”). Furthermore, special taxes can apply for certain transactions such as e.g. stamp duty and deed tax.

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Taxation of Foreign Invested Enterprises in the People's Republic of China
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