Por Johnny Zhao

Sob o sistema de imposto atual em China, há 26 tipos de impostos, que, de acordo com suas natureza e função, podem ser divididos nas seguintes 8 categorias:

• Categoria de impostos de retorno. Inclui três tipos dos impostos, a saber, imposto Value-Added, imposto do consumo e imposto de negócio. O levy destes impostos é baseado normalmente no volume do retorno ou em vendas dos taxpayers nos setores do manufacturing, da circulação ou de serviço.

• Categoria de impostos de renda. Inclui o imposto de renda da empresa (aplicável a empresas domésticas como empresas state-owned, empresas coletivo-possuídas, empresas confidenciais, empresas comuns da operação e empresas comuns da equidade), o imposto de renda em empresas com investimento extrangeiro e em empresas extrangeiras, e o imposto de renda individual. Estes impostos levied na base dos lucros ganhos por produtores ou por negociantes, ou na renda ganha por indivíduos.
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Por Mulligan Frank

O impulso a sair de escritórios, de fábricas e de armazéns do elevado-custo em posições do centro de cidade, continua em um ritmo em China. Uma combinação de preços real-estate levantando-se para edifícios da classe A, o ano-em-ano médio dos aumentos do salário de 18%, e um impulso para uma estratégia incorporada do custo-para baixo, assegura-se de que haja poucas outras escolhas. China Plus 1 strategy takes you only so far because the strategy always includes at least one location in China.The cost of renting a new office or factory in a suburban location in any city in China is generally lower, but the cost of staff attrition has to be factored in to any move. Staff losses can be very high, but when you consider that the move may be inevitable, the cost of these losses has to be accepted as part of the normal cost of doing business.
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The growth in China in the past 10 years has been unprecedented. China is still the most popular destination for foreign manufacturing investments on the globe. In 2007 it attracted more than $80 billion in Foreign Direct Investments (FDI). The China economy continues to “over heat.” The average annual GDP growth in 2002-06 was 10.3%, while per capita GDP …

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By Jack Perkowski

On matters economic, I generally give the Chinese government high marks. Starting in 1978 with an economy that could barely feed its people, the government has guided China through 30 incredible years of economic reform and development.

I have been here for half that period, and have personally witnessed how China has built out its infrastructure, deregulated one industry after another, privatized many of its state-owned companies and embraced globalization by joining the World Trade Organization. As a result of these reforms and more, China is now the third-largest economy in the world, and everyone is waiting to see what the next 30 years will bring. Read the rest of “Sometimes, The Market Just Wants To Go Down” or post a comment

Joint Ventures, in this specific context, refer to a registered legal entity cooperation between at least one foreign investor and Chinese investor. Previously, this structure was more common, though it has been steadily decreasing due to the disadvantages set out below.

Joint Ventures can be classified into two different types:

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