Da Gregory Sy e dai rifugi del Currie

7. Le informazioni sul preventivo di investimento della concessione:
a. Il dispendio per il preventivo di investimento può includere quanto segue: tassa iniziale; tassa di addestramento; tassa della decorazione e del bene immobile, attrezzature del fpr della tassa di acquisizione, articoli per ufficio, mobilia, ecc; inventario iniziale; tasse dell'acqua, di elettricità e del gas; le tasse hanno dovuto ottenere le autorizzazioni ed altre approvazioni governative; e capitale liquido; e,
b. La fonte e la base statistiche di valutazione per le tasse suddette.

8. Le informazioni sui franchisees in Cina:
a. Le informazioni sul presente e sul numero valutato di franchisees, ripartizione geografica, portata dell'autorizzazione e se o non sono conforme ad un'autorizzazione regionale esclusiva (in caso affermativo, i particolari della portata di ciò devono anche essere spiegati) Legga il resto “della guida a concedere nel ″ della parte 3 della Cina o invii un commento

Da Johnny Zhao

Sotto il sistema fiscale corrente in Cina, ci sono 26 tipi di tasse, che, secondo la loro natura e funzione, possono essere divise nelle seguenti 8 categorie:

• Categoria di imposte sulla cifra d'affari. Include tre generi di tasse, vale a dire, di tassa sul valore aggiunto, di tassa del consumo e di tassa di affari. L'imposizione di queste tasse è basata normalmente sul volume del giro d'affari o sulle vendite dei contribuenti nel manufacturing, nella circolazione o nei settori dei servizi.

• Categoria di imposte sul reddito. It includes Enterprise Income Tax (applicable to such domestic enterprises as state-owned enterprises, collectively-owned enterprises, private enterprises, joint operation enterprises and joint equity enterprises), Income Tax on Enterprises with Foreign Investment and Foreign Enterprises, and Individual Income Tax. These taxes are levied on the basis of the profits gained by producers or dealers, or the income earned by individuals.
Read the rest of “Types of taxes” or post a comment

The consulting industry in China is flourishing. After all, it is the largest potential single market in the world, and everyone is flocking to it. New companies need information and advice about how to tackle the unique challenges of this market. For any MBA who is fluent in Chinese, or who has grown up in China, and is familiar with the tools of the trade, such as financial modeling, business negotiations and company valuations, China represents an “iron rice bowl” which will make their careers for years to come.

Read the rest of “Why most US Entries Fail in China” or post a comment>>

By Gregory Sy and Currie Lee

Needless to say, China has become the world’s leading manufacturing base. However, with the recent product safety scares and the constant media attention, “Made in China” has become a high-profile issue for consumers and retailers. So how does a foreign company minimize the risks of tainted/substandard products manufactured in China? In this article, we discuss contract terms which foreign companies should consider when entering into OEM relationships with Chinese suppliers. (While we highlight some of what we feel are the main issues to be covered by the agreement, we recognize that each case is unique and there is no such thing as a ‘typical’ OEM arrangement.)

Standard Form Agreements
An OEM may have a standard form agreement which they will be more than willing to provide to foreign companies who wish to use their services. Read the rest of “OEM Agreements in China” or post a comment

By Ron Cune

China is often referred too as the awakening dragon. People who have visited China acknowledge the dynamic atmosphere in the country and fully understand the definition of 24-hour economy.  Receiving a production order at Friday 21.30, having a meeting with the production manager on Sunday and realizing delivery at Monday 8:00 common practice in China. The Chinese are experts when it comes to improvisation. An advantage if you are dealing with tight deadlines but challenging for scheduling delegations or for people who are addicted to punctuality.

In most Western countries, confirming a meeting can be done months in advance with 1 telephone call. Operating in China, scheduling meetings can begin only 2-3 weeks in advance. Furthermore, this meeting has to be confirmed many times. Even at the day of the appointment, a final confirmation is conventional. Only by doing so, you and the other party are sure of no last-minute changes.
Read the rest of “Stubborn flexibility” or post a comment