BDO China Tax Newsletter - December 2018

Welcome to the current issue of China Tax Newsletter.

In this update, you will find news on:

• Official Promulgation of the Implementation Regulations of the New Individual Income Tax
• Official Promulgation of the Interim Measures for Special Additional Deductions for Individual Income Tax
• Transition of Relevant Preferential Policies after the Revision of the Individual Income Tax Law
• Tax Payment Certificates of Individual Income Tax Will Be Replaced by Tax Payment Records from 2019
• Individual Income Tax Exemption for Income Obtained by Individuals from Transfer of Non-original Shares Issued by NEEQ-listed Companies
• The State Administration of Taxation Revised the Annual Enterprise Income Tax Return of the People´s Republic of China (Category A, 2017 Edition)
• Tax Payment Certificate Is No Longer Managed as a Tax Vouchers from 2019

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