Research on Finance and Taxation of Listed Construction Companies in China (2020 Edition)

This paper was prepared by China Construction Enterprise Management Association in collaboration with Beijing Hargent and published by China Finance and Economy Press in 2020. This paper is a comprehensive collection of data relating to the annual reports of 108 listed companies in the construction industry from 2016 to 2019, based on publicly available information that involves operating revenue, profit, gross profit margin, net profit margin, gearing ratio, return on net assets, investment in R&D, etc. for the construction industry in general and the seven major industry segments, as well as for enterprises of different sizes and holding types in the past four years. Meanwhile through compare with a multi-dimensional data comparison and analysis of the financial and taxation situation of listed companies in the construction industry, summarized the financial and taxation problems that solved in the construction industry and provided directional guidance to assisted construction enterprises improved quality and increased efficiency.

Compile: Hargent BeijingISBN： 978 - 7 - 5223 - 0131 - 0Pages 218Price: 60.00¥Publication time: November, 2020Press: China Finance Press

Research on Finance and Taxation of Listed Construction Companies in China (2019 Edition)

This paper was prepared by China Construction Enterprise Management Association in collaboration with Beijing Hargent published by China Finance and Economy Press in 2019. This paper is a comprehensive collection of data relating to the annual reports of 112 listed companies in the construction industry from 2015 to 2018 based on publicly available information that involves operating revenue, profit, gross profit margin, net profit margin, gearing ratio, return on net assets, investment in R&D, etc. for the construction industry in general and the seven major industry segments, as well as for enterprises of different sizes and holding types in the past four years. Meanwhile through compare with a multi-dimensional data comparison and analysis of the financial and taxation situation of listed companies in the construction industry, summarized the financial and taxation problems that solved in the construction industry and provided directional guidance to assisted construction enterprises improved quality and increased efficiency.

Compile: Hargent BeijingISBN： 978 - 7 - 5095 - 9296 - 0Pages 217Price: 60.00¥Publication time: November, 2019Press: China Finance and Economic Press

Research on Finance and Taxation of Listed Banking Companies in China (2020 Edition)

Research Report on Financial and Taxation of Listed Companies in the Banking Sector in China (2020 Edition) that is Hargent research Institute based on its years of experience and achievements in the industry, organizes professional teams, conducts thematic discussions, collects and organizes large data on the banking industry, and conducts tax studies on listed companies by industry with tax liability analysis as the core content. The paper is a comprehensive and professional report with both practical and academic research value. It draws on the concept of net production tax in the macroeconomic theory of the GDP income method of accounting and designs "production tax" and "production tax burden" indicators. In this way the report was solved the long-standing academic and practical problem of accurately projecting VAT from publicly available data in listed companies annually reports. Meanwhile this report examines 32 banks listed domestically (including both domestically and in Hong Kong) and 16 banks listed in Hong Kong, a total of 48 banks, for a comparative study of tax payments from 2016 to 2019, providing a complete, highly comparable, professional and credible frame of reference for stakeholders such as companies in the industry, tax authorities and industry associations.

Compile: Hargent BeijingTime: In October, 2020

Tax Administration Guide for Banking Industry

This paper focuses on the various types of asset-liability and intermediary business in the banking industry. Approximately 300,000 words that conduct a matrix study in two dimensions variety of tax and business to comprehensively sort out and summarize the elements and contents of tax management in the banking industry, while forming a management guide that integrates tax and business. The paper reflects a better combination of the two dimensions in the preparation of the main tax types in which facilitates the reader to comprehensively grasp the main points of various business in the banking industry while gaining an in-depth understanding of tax treatment and related policies, and provides a professional and practical reference guide for the tax management of policy and commercial banks.

Compile: Hargent BeijingISBN： 978 - 7 - 5220 - 0739 - 7Pages 459Price: 110.00¥Time: December, 2020Press: China Finance Press

PPP Project Taxation Guide

This paper was jointly prepared by China Communications Construction Company Limited and Beijing Hargent as a PPP project research team, which Studying on the all-round tax related risk analysis and tax planning of PPP projects for China Communications Construction, while mainly based on the financial and taxation policies, according to the business process of PPP projects finally compiles the "Taxation of PPP Projects in Practice.

Compile: Hargent BeijingISBN： 978 - 7 - 5095 - 7887 - 2Pages 225Price: 46.00¥Time: December, 2017Press: China Finance Press

Implementation Guide for Replacing Business Tax with VAT in Banking Industry (Volume 1)

This paper is divided into two volumes, organized by the China Banking Association Station, and incorporates the wide experience of 60 different types of banks and Hargent. Meanwhile the paper proposes a practical response to tax reform, including practical and actionable management requirements, workflows and institutional approaches;tax treatment of various bank products and businesses based on the latest tax policies, operational points, suggestions for resolving unclear or controversial policy issues and accounting that is closely aligned with system requirements. The paper is fully structured, informative and wide in case studies, and lead to guide banks to achieve a smooth transition in replacing business tax with VAT.

Compile: Hargent BeijingISBN： 978 - 7 - 5049 - 8895 – 9Pages 346Price: 58.00¥Publication time: December, 2017Press: China Finance Press

Implementation Guide for Replacing Business Tax with VAT Tax in Banking Industry (Volume 2)

This paper is divided into two volumes, organized by the China Banking Association Station, and incorporates the wide experience of 60 different types of banks and Hargent. Meanwhile the paper proposes a practical response to tax reform, including practical and actionable management requirements, workflows and institutional approaches;tax treatment of various bank products and businesses based on the latest tax policies, operational points, suggestions for resolving unclear or controversial policy issues and accounting that is closely aligned with system requirements. The paper is fully structured, informative and wide in case studies, and lead to guide banks to achieve a smooth transition in replacing business tax with VAT.

Compile: Beijing Hargent Tax agent OfficeISBN： 978 - 7 - 5049 - 8890 – 4Pages 235Price: 38.00¥Publication time: In December, 2017Press: China Finance Press

Research on Tax Neutrality of Real Estate Investment Trust (REITs)

Research in China Real Estate Investment Trust (REITs), Hargent has been researched on the topic of tax neutrality of real estate REITs by compared with domestic and international tax systems. The study is based on tax neutrality and other taxation principles and focuses on real estate investment funds and interbank real estate REITs in the infrastructure sector. Meanwhile analyze the current status, structure and management aspects of real estate REITs in China, sort out the treatment of various taxes related to the various aspects of the establishment, operation, distribution and disposal of assets of real estate REITs under the current taxation system. The results of the project are presented in the form of a report entitled "Tax Neutral Study on Real Estate Investment Trusts (REITs)". The report is a comprehensive and accurate tax analysis, with policy recommendations that are relevant to the current situation of China's development and of high practical value and reputation.

Hargent Research InstituteInternal research results No foreign gift or sale

Research on Super-Deduction for Financial Industry

The China Association of Certified Tax Practitioners cooperate with many financial enterprises and the Hargent research institute formed the subject group that combined with overall finance situation. The study was conducted on the R&D investment and management characteristics and the enjoyment of tax concessions in the financial industry, analyzing the current situation, characteristics and problems of the financial industry in enjoying preferential policies, and putting forward relevant suggestions in terms of improving the R&D management capability of financial enterprises, playing the role of tax-related professional services and improving fiscal and taxation policies depend on research of focusing on 17 typical financial enterprises. In addition the paper really reflect the actual situation and problems of R&D expenses deduction for financial enterprises, and making effective suggestions to the national fiscal and taxation authorities, and promoting the implementation of tax and fee reduction policies and the quality development of the financial sector.

Hargent Research Institute

Tax Verfication Guidence on R&D Super-Deduction for Financial Industry

Appraisal of R&D expenses in the financial industry is the act of taxation firms accepting commissions in accordance with the law and issuing appraisals and certificates in accordance with the requirements of tax laws, accounting standards and accounting systems and other relevant national laws and regulations. Commissioned by the China Association of Certified Taxation Practitioners, based on the national tax laws and regulations and combined with the practical experience of the assurance business, Hargent institute completed the revision of the "Guidelines for the Assurance of Research and Development Expenses Deduction in the Financial Industry" on time and with high quality.

Hargent Research Institute

Data Collection and Analysis on Tax Impact of Government Investment Projects

In order to assist government that analysis of effect investment and optimising pre-decision making for government investment projects, Hargent research and complete “Tax Data Collection Report for Public Infrastructure Listed Companies” that involves research in collect tax data from public infrastructure listed companies such as gas, heat, water supply, sewage treatment, waste treatment, etc., and conduct tax comparisons at different stages of project pre-decision and actual operation.

Hargent Research Institute