Hargent Global Tax Research Platform

Hargent Global Tax Research Platform (www.hargentax.com) The website is a comprehensive research platform that tracks and analyzes the latest tax policies in China and other jurisdictions around the world.

2024-07-03 Hargent Research Institute

Analysis of the Supervision Method and Risk Push Logic of "Managing Taxes with Numbers" (with Example Analysis)

As the State Taxation Administration promotes the construction of the fourth phase of the Golden Tax Project, "Managing Taxes with Numbers" has become a new trend in tax collection and management, and enterprises are facing new challenges in tax risk management. This article elaborates on the data source, collection and application of "Managing Taxes with Numbers", analyzes its characteristics and risk push logic, and proposes suggestions for enterprises to improve tax management in terms of system, talent, system and communication.

2024-07-18 Zhang Shuangli　　Zhang Wenwen　　Wei Fulai

An Analysis of the Impact of the Four Major Changes in the New “Company Law” on Corporate Tax Management

The newly revised “Company Law of the People's Republic of China” has been voted on and passed recently. The new Company Law has made significant changes to China's corporate capital system, corporate mechanism and organizational structure, as well as the rights and responsibilities of shareholders, directors, supervisors, senior managers and creditors. The resulting tax implications deserve corporate attention. Hargent will analyze the impact of the four major changes in the “Company Law” on corporate tax management from a tax professional perspective.

2024-01-25 Pang Bo　　Wu Xiaoqiang

As the Country Regulates the Implementation of the New PPP Mechanism, What Are the Key Points in Tax Management?

The General Office of the State Council recently forwarded the "Guiding Opinions of the National Development and Reform Commission and the Ministry of Finance on Standardizing the Implementation of the New Mechanism for Public-Private-Partnership" (Letter No. 115 [2023] of the General Office of the State Council), which clarifies that PPP focuses on user-pay projects and completely adopts the franchise model. Under the overall requirements of the new mechanism, which tax issues need to be focused on? This article brings you the latest insights.

2024-01-25 Wang Yinxi　　Wei Jingjing　　Wang Fang

Transportation Expense Reimbursement and Deduction of Input Tax, These Precautions Must Be Understood!

Transportation expenses are an essential cost in the production and operation of enterprises. What issues should be paid attention to when reimbursing and deducting input tax? Can common types of transportation bills serve as input tax deduction vouchers? How to determine the deductible input tax amount... Hargent provides you with a detailed analysis and summarizes six high-frequency issues for enterprises to refer to when actually reimbursing.

2024-01-12 Zhao Sainan

Tax Analysis and Corresponding Suggestions on the New Policy of Ordinary Residence

On December 14, 2023, Beijing and Shanghai simultaneously introduced optimization policies for the real estate industry, adjusting the standard for ordinary residence, lowering down payments and interest rates, aiming to meet residents' housing needs and promote the healthy development of the market. This article takes Beijing as an example to explore the impact of the adjustment of ordinary residence standards on the land appreciation tax of real estate enterprises, and provides corresponding suggestions.

2024-01-12 Wang Daming　　Zhao Qian

Discussion on the Tax Treatment of Upfront Land Costs Under the Urban Renewal Model

Urban renewal has become an important way for real estate companies to obtain land resources. Under various modes of urban renewal, the tax treatment of upfront land costs is a focus issue. In order to ensure that upfront land costs can be deducted before tax, what kind of bills real estate companies should obtain is a key issue. This article will explore the tax treatment of upfront land costs under the urban renewal model.

2023-12-12 Wang Daming　　Chen Jing　　Di Jialing

A Brief Analysis of Value Added Tax Between “Domestic” and “Completely Overseas”

Since our country proposed the "The Belt and Road" initiative, many countries have responded positively. Countries along the Belt and Road have strengthened economic and trade cooperation and promoted the process of economic integration. Tax-related issues arising from bilateral trade have also attracted attention of enterprises. Based on actual cases, this article analyzes the "domestic" and "completely overseas" value added tax issues involved in domestic enterprises purchasing services, intangible assets, and real estate from overseas enterprises, and provides practical tax-related management suggestions.

2023-12-12 Zhang Shuangli　　Zhang Wenwen　　Xiong Baoyan