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Payroll Processing in China: Challenges and Solutions

Published: April 2017

Businesses in China have a diverse array of HR and payroll needs, but what different industries have in common is the need to grapple with China’s complex and idiosyncratic payroll environment. In this issue of China Briefing magazine, we begin by laying out the challenges presented by China’s payroll landscape, including its peculiar Dang An and Hu Kou systems. We then explore how companies of all sizes are leveraging IT-enabled solutions to meet their HR and payroll needs, and why outsourcing payroll is the answer for certain company structures. Finally, we consider the potential for China to emerge as Asia’s premier payroll processing center.


2017 China Briefing Annual Subscription

Published: March 2017

The 2017 China Briefing subscription package not only includes a new magazine issue every two months, but also three technical guides that are scheduled for release at the beginning of 2017. At a RRP of USD 189.91 or 181 credits, this package represents a saving of 30%, or even more if purchased with credits!

New Considerations when Establishing a China WFOE in 2017

Published: February 2017

In this edition of China Briefing, we guide readers through a range of topics, from the reasons behind foreign investors’ preference for the WFOE as an investment model, to managing China’s new regulations. We discuss how economic transformations have favored the WFOE, as well as the investment model’s utility, and detail key requirements that businesspeople need to examine before initiating the WFOE setup process. We then walk investors through the WFOE establishment process, and, finally, explain the new and idiosyncratic “Actual Controlling Person” regulation.

Navigating HR Audits in China

Published: December 2016

Recent changes in China’s labor market have underscored the importance of having both an efficient HR system and a satisfied and reliable workforce, and the HR audit is a useful tool to ensure this. In this issue of China Briefing magazine, we provide a guide for conducting HR audits in China. We analyze why the HR audit is especially important for foreign companies operating in the country, and then detail the different HR audit models and procedures that are available to firms. Lastly, we explain how the employee handbook can serve as a year-round safeguard against labor disputes in the Middle Kingdom.

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Analyse de la Réforme de la TVA en Chine

Published: November 2016

Début 2012, la Chine a débuté une réforme massive de son système fiscal en lançant le remplacement de sa “taxe sur les affaires” (“business tax” ou “BT”) par la taxe sur la valeur ajoutée (“TVA”). Avant cette réforme, la TVA n’était appliquée qu’aux ventes et importations de biens corporels et à la prestation de services de transformation, de réparation et de remplacement ; tandis que la BT était appliquée à la prestation de tout autre service et aux transferts de biens incorporels et immobiliers. Depuis mai 2016, la TVA est appliquée à la plupart des domaines initialement soumis à la BT, et est dorénavant la seule taxe chinoise portant sur la consommation. Dans ce numéro de China Briefing, nous nous proposons d’exposer au lecteur certains des aspects les plus importants de la réforme de la TVA et affectant les entreprises étrangères intervenant en Chine.

Evaluating China's VAT Reform

Published: November 2016

At the beginning of 2012, China began a massive overhaul of its tax system by initiating the replacement of business tax (BT) with value-added tax (VAT). Prior to the reform, VAT was levied only on the sale and import of tangible goods and on the provision of processing, repair, and replacement services, while BT was levied on the provision of all other services as well as the transfer of intangibles and property. As of May 2016, VAT has taken over almost all of BT's various functions, and is now effectively China's only form of consumption tax. In this edition of China Briefing, we walk readers through some of the most salient aspects of the VAT reform affecting foreign businesses in China.

China Investment Roadmap: the Food & Beverage Industry

Published: October 2016

The vast opportunities and still nascent potential of China's food & beverage market should not be viewed without their caveats. Competition is stiff, both from other international companies and growing domestic ones, and the regulatory environment is complicated, often inconsistent, and still very much a work in progress. In this edition of China Briefing, we examine two areas of Chinese food regulations most pertinent for foreign investors today – licensing and certification, and food safety standards. Both have undergone significant change in recent years, altering the way in which foreign companies must engage with the food & beverage industry, and must be thoroughly understood prior to market entry.

Revisiting Transfer Pricing in China: a Year of New Regulations

Published: September 2016

2016 has seen the release of new laws that have revamped transfer pricing compliance for MNCs in China. If implemented early in a Chinese entity’s business life, a transfer pricing system can complement and support an MNC’s business model and commercial objectives, as well as optimize its global effective tax rate. Non-compliance with China’s new transfer pricing laws, however, can result in heavy penalties for an MNC, and subsequently eat into its bottom line. In this issue of China Briefing, we provide a guide to navigating China’s latest regulations, highlighting the main issues that exist for foreign companies, and explaining the various transfer pricing methods and processes that exist.

China Investment Roadmap: the Education Sector

Published: August 2016

There are an abundance of opportunities for foreign involvement in China’s education sector, but a return on investment can only be realized with a firm prior understanding of the market environment and the selection of an appropriate investment vehicle. In this issue of China Briefing, we navigate through China’s regulatory framework for investment into education, presenting a roadmap for best practices in the industry. We examine the key market information that has driven the industry’s growth, analyze the different investment models that are available for foreign companies, and finally discuss the effect that China’s recently released NGO law will have on foreign investment into education.

Understanding Mergers & Acquisitions in China

Published: June 2016

In this issue of China Briefing magazine, we set out to guide foreign investors through the mergers and acquisitions process, from initial market research, to set-up procedures and regulatory hurdles, and finally through important due diligence considerations. With experience in China’s M&A market since 1992, Dezan Shira & Associates is perfectly positioned to ensure that the M&A is the right investment vehicle for your company’s venture into China.

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