China Tax & Investment Express Issue No. 2021029 - Certain matters related to the application of simplified procedures for unilateral advance pricing arrangement

China Tax & Investment Express (CTIE) brings you the latest tax and business announcements on a weekly basis. We selected some comparatively key announcements to provide for a synopsis and we also provide a link that leads you to the full content of each latest announcement (in Chinese).

Matters covered in this issue include: Public notice (PN) regarding certain matters related to the application of simplified procedures for unilateral advance pricing arrangement; PN regarding improving tax policies related to residential rental activities; Guidelines on preferential tax policies for entrepreneurship and innovation; Guidelines on preferential tax policies for small and micro-sized enterprises and self-employed industrial and commercial households; Guidelines on preferential tax policies for integrated circuit and software enterprises; and Special Administrative Measures of Hainan Free Trade Port for Cross-Border Trade in Services (Negative List) (2021 Version).

Please feel free to contact your EY client service professionals for further assistance if you find the announcements have an impact on your business operations.

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