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Des services personnalisés à valeur ajoutée

Nous sommes experts dans l’accompagnement comptable, fiscal et juridique des entreprises internationales opérant et se développant en Chine et à Hong Kong.

Notre équipe

Avec une équipe de plus de 80 professionnels repartis sur 5 bureaux, nous travaillons en étroite collaboration avec nos clients non seulement sur leurs problématiques majeures, mais aussi sur leurs besoins opérationnels.

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Check our April/May news to know about Tax Paying Credit System Further Improved, 400 Billion Tax Cuts from May 1, Two Tier Profits Tax Rates Regime in HK, etc...

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Une expérience du terrain

La longue présence de notre entreprise en Chine et à Hong Kong nous a permis de développer l’expertise et l’expérience nécessaires à l’établissement de relations solides afin de permettre à nos clients de faire face à la complexité du monde des affaires en Chine.

Des solutions flexibles dans un environnement en mutation

Dans un continent aussi vaste et complexe que l’Asie, C&A et son approche intégrée, permet à nos professionnels d’offrir une assistance impliquant différents domaines, secteurs, et zones géographiques.

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News

Profits to Overseas Investors Used for Direct Investment now Free from Withholding Tax

Profits to Overseas Investors Used for Direct Investment now Free from Withholding Tax

The Circular states that, where profits distributed by a resident enterprise within the territory of China to an overseas investor are used by such investor for direct investment into the encouraged-category of investment projects in the PRC, the tax deferral policy shall apply, without the collection of the withdrawing tax on a temporary basis, if relevant requirements are fulfilled.

Overseas investors temporarily not subject to the withholding tax must meet four requirements, whereby it is also specified the relevant "profits obtained by the overseas investor are returns of equity investment, such as dividends and bonus, generated from retained income that has been actually distributed by the Chinese resident enterprise to the investor".

Furthermore, the Circular states that, if an overseas investor is eligible for but does not enjoy such preferential policy in fact, it could file an application for enjoying the policy within three years from the date the relevant tax payment is made in practice, and the amount of tax paid will be refunded.

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The Circular states that, where profits distributed by a resident enterprise within the territory of China to an overseas investor are used by such investor for direct investment into the encouraged-category of investment projects in the PRC, the tax deferral policy shall apply, without the collection of the withdrawing tax on a temporary basis, if relevant requirements are fulfilled.

Overseas investors temporarily not subject to the withholding tax must meet four requirements, whereby it is...

Expansion of Tax Incentive for Advanced Technology Service Enterprises Nationwide

Expansion of Tax Incentive for Advanced Technology Service Enterprises Nationwide

To further stimulate the growth of foreign capital and create a higher level of open environment for foreign investors, in August 2017 the Circular of the State Council on Several Measures to Boost the Growth of Foreign Investment (Guo Fa [2017] No.39) addressed 22 Measures, setting forth a series of objectives for formulating fiscal and tax incentives, including: extending the Corporate Income Tax (CIT) incentives for Technological Advanced Service Enterprises (TASEs) in China.

The Circular Cai Shui [2017] n.79 has been recently released as a further step, to extend this CIT incentive nationwide effective retroactively from 1 January 2017, it will allow more high-tech and high value-added service enterprises to enjoy the preferential tax policies.

The incentive includes the following:

·         Advanced technology service enterprises are subject to enterprise income tax (EIT) at a rate of 15% (the statutory rate being 25%); and

·         A deduction applies to employees’ education expenditure (up to 8% of the total salary and wages), provided that certain requirements are met.

The services that are eligible for the incentive include:

·         Information technology outsourcing (ITO): software development, information technology development services, information systems operation and maintenance;

·         Technical business process outsourcing (BPO): business process design services, business operations management, operation services, supply chain management services; and

·         Knowledge process outsourcing (KPO): research on intellectual property, research and development and testing of pharmaceutical and biotechnological products, product research and

          development, industrial design, analytics and data mining, design and development of animation and online games, education development course, engineering design, etc.

Previously, the tax incentive was applicable only to certain designated cities, such as Beijing, Tianjin, Dalian, Harbin, Daqing, Shanghai, Nanjing, Suzhou, Wuxi, Hangzhou, Hefei, Nanchang, Xiamen, Jinan, Wuhan, Changsha, Guangzhou, Shenzhen, Chongqing, Chengdu and Xian.

mar 01,2018
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To further stimulate the growth of foreign capital and create a higher level of open environment for foreign investors, in August 2017 the Circular of the State Council on Several Measures to Boost the Growth of Foreign Investment (Guo Fa [2017] No.39) addressed 22 Measures, setting forth a series of objectives...

New Deadlines for China Work Permits Renewals

New Deadlines for China Work Permits Renewals

According to the Announcement of the State Administration of Foreign Experts Affairs (SAFEA), all foreigners are required to submit their application for Chinese work permit renewal 30 days ahead of the expiration of their permits. Those who fail to comply will be denied renewal and must start a new application for a work permit.

The Announcement was issued by the SAFEA, not the regional Foreign Experts Bureau, so it applies to any city in China. Under the new regulation, every applicant should clearly know how many days one should prepare for work permit renewal before the current permit expires. Persons applying only a few days before their expiration date for a work permit renewal will absolutely be unable to work.

Applicants should leave sufficient time for the work permit renewal (2-3 months are recommended). Also, preparing documents in advance is recommended. For work permit renewals, proof of non-criminal record and supportive documentation for working experience in an overseas country are not needed; others requirement are the same as for first-time applications.

According to the Announcement...

China Lifts Foreign Investment Bans in Chinese FTZ

China Lifts Foreign Investment Bans in Chinese FTZ

According to the recently published regulation, certain restrictions have been lifted in the free trade zones in China and, among others, there are major developments in the entertainment sector.

We list some below for your reference (from the Appendix  - Catalogue of Certain Provisions of the Relevant Administrative Regulations, Documents of the State Council and Departmental Rules Approved by the State Council that the State Council Decides to Temporarily Adjust within Pilot Free Trade Zones):

2. Regulations on the Administration of Printing Industry

Allow the establishment of enterprises with foreign investment engaged in the operations of printing other printed matters with the relevant administrative measures to be formulated by the competent department of press and publication under the State Council. 

5. Regulations on the Administration of Entertainment Places

Suspend the implementation of the related contents and allow the establishment of solely foreign-funded entertainment places which may provide services in pilot free trade zones, with the relevant administrative measures to be formulated by the competent culture department under the State Council. 

7. Regulations on Travel Agencies

Suspend the implementation of the related contents and allow qualified Sino-foreign equity travel agencies registered within pilot free trade zones to engage in providing outbound tourism (other than to Taiwan) business services to Chinese mainland residents, with the relevant administrative measures to be formulated by the competent travel department under the State Council.  

12. Catalogue for the Guidance of Foreign Investment Industries (Revised in 2017) 

Suspend the implementation of the related contents and allow foreign investors to engage in the design, manufacturing and maintenance of general aircraft at the level of 6 ton with no more than nine seats by means of wholly foreign investment; cancel the restriction on proportion of investment in the design and manufacturing of civil helicopters at the level of 3 ton or more 

15. Administrative Regulations of the People's Republic of China on Foreign-Invested Banks 

Suspend the implementation of the related contents and cancel the restriction, in terms of the number of years of business starting, for business institution of a foreign-invested bank to conduct any Renminbi business. 

16. Suspend the implementation of the related contents and cancel the restriction, in terms of the number of years of business starting, for business institution of a foreign-invested bank to conduct any Renminbi business

Suspend the implementation of the related contents and allow foreign investor and investors from Taiwan to establish solely-funded performance brokerage institutions to serve provinces and municipalities directly under the Central Government where pilot free trade zones have been set up, with the relevant administrative measures to be formulated by the competent culture department under the State Council.

The relevant government authorities will formulate implementation rules to guide the practice in the free trade zones.

According to the recently...

Profits to Overseas Investors Used for Direct Investment now Free from Withholding Tax

Profits to Overseas Investors Used for Direct Investment now Free from Withholding Tax

The Circular states that, where profits distributed by a resident enterprise within the territory of China to an overseas investor are used by such investor for direct investment into the encouraged-category of investment projects in the PRC, the tax deferral policy shall apply, without the collection of the withdrawing tax on a temporary basis, if relevant requirements are fulfilled.

Overseas investors temporarily not subject to the withholding tax must meet four requirements, whereby it is also specified the relevant "profits obtained by the overseas investor are returns of equity investment, such as dividends and bonus, generated from retained income that has been actually distributed by the Chinese resident enterprise to the investor".

Furthermore, the Circular states that, if an overseas investor is eligible for but does not enjoy such preferential policy in fact, it could file an application for enjoying the policy within three years from the date the relevant tax payment is made in practice, and the amount of tax paid will be refunded.

The Circular states that,...

Expansion of Tax Incentive for Advanced Technology Service Enterprises Nationwide

Expansion of Tax Incentive for Advanced Technology Service Enterprises Nationwide

To further stimulate the growth of foreign capital and create a higher level of open environment for foreign investors, in August 2017 the Circular of the State Council on Several Measures to Boost the Growth of Foreign Investment (Guo Fa [2017] No.39) addressed 22 Measures, setting forth a series of objectives for formulating fiscal and tax incentives, including: extending the Corporate Income Tax (CIT) incentives for Technological Advanced Service Enterprises (TASEs) in China.

The Circular Cai Shui [2017] n.79 has been recently released as a further step, to extend this CIT incentive nationwide effective retroactively from 1 January 2017, it will allow more high-tech and high value-added service enterprises to enjoy the preferential tax policies.

The incentive includes the following:

·         Advanced technology service enterprises are subject to enterprise income tax (EIT) at a rate of 15% (the statutory rate being 25%); and

·         A deduction applies to employees’ education expenditure (up to 8% of the total salary and wages), provided that certain requirements are met.

The services that are eligible for the incentive include:

·         Information technology outsourcing (ITO): software development, information technology development services, information systems operation and maintenance;

·         Technical business process outsourcing (BPO): business process design services, business operations management, operation services, supply chain management services; and

·         Knowledge process outsourcing (KPO): research on intellectual property, research and development and testing of pharmaceutical and biotechnological products, product research and

          development, industrial design, analytics and data mining, design and development of animation and online games, education development course, engineering design, etc.

Previously, the tax incentive was applicable only to certain designated cities, such as Beijing, Tianjin, Dalian, Harbin, Daqing, Shanghai, Nanjing, Suzhou, Wuxi, Hangzhou, Hefei, Nanchang, Xiamen, Jinan, Wuhan, Changsha, Guangzhou, Shenzhen, Chongqing, Chengdu and Xian.

...

why choose us

La longue présence de notre entreprise en Chine et à Hong Kong nous a permis de développer l’expertise et l’expérience nécessaires à l’établissement de relations solides afin de permettre à nos clients de faire face à la complexité du monde des affaires en Chine. Nos clients sont des multinationales, des petites-moyennes entreprises ainsi que des particuliers. Ils nous choisissent pour la qualité et la constance de notre service reposant sur une parfaite maitrise des pratiques professionnelles, d’une expertise...

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Accréditations

Ces deux dernières années nous avons travaillé avec Veronica Ciolli du bureau C&A Advisors de Pékin. Nous avons apprécié la flexibilité, la ponctualité et le professionnalisme dans l’aide apportée aussi bien sur la planification à long terme que sur les problématiques quotidiennes. Il était essentiel pour nous de travailler avec un consultant qui puisse nous apporter une assistance localement et qui puisse communiquer avec notre Siège en Italie.

Fabrizio Finocchiaro, Directeur Général de Vodafone Automotive - Chine

C&A apporte à notre gestion un précieux appui, ce qui est plus que nécessaire dans une Chine ambitieuse et en constante mutation. Aujourd’hui, nous nous focalisons davantage sur le créatif et le commercial, rassuré par le fait que C&A gère dans notre intérêt les aspects comptables et fiscaux de notre activité.

Sergio Spadone, PDG de DEBAO

Fiabilité, qualité de service et réactivité sont les raisons pour lesquelles nous avons choisi C&A ADVISORS comme partenaire pour notre gestion comptable et administrative.

PINKO

Pendant la création de NeoXam en Chine, nous avions besoin d’un partenaire qui puisse nous guider et nous conseiller en termes d’administration, de comptabilité et juridique mais aussi de nous rassurer aussi bien durant la première phase de création que sur des problématiques quotidiennes.La possibilité d’avoir des partenaires parlant français avec notre siège, chinois avec la direction locale et anglais est un vrai plus.Cela fait maintenant 2 ans que nous travaillons avec Marco D'Amore et C&A Advisors. Nous sommes grandement satisfaits et nous continuons de nous appuyer sur leur expertise dans le cadre de notre développement en Asie.

Axel Jacquet, Directeur des opérations de NeoXam Chine

Mon entreprise bénéficie des conseils de C&A depuis 2005 – leurs points forts sont leur grand professionnalisme, leur réactivité, leur amabilité et leur bienveillance. Ces caractéristiques ont contribué à nous aider à construire une collaboration parfaite et durable avec nos clients dans un marché chinois de plus en plus exigeant.

Massimiliano de Giovanni, Directeur général de Carpisa

La Chine étant un pays éloigné, une telle distance peut impacter de manière importantes les opérations en considérant les différences de culture, de façons de faire et de gérer les affaires. Pour GWC Group, C&A est le partenaire qui a contribué à réduire cette distance et faisant en en sorte que la Chine nous paraisse beaucoup plus proche.

Nicola Rossi, Directeur financier de GWC Group

Ces dernières années, c’est avec satisfaction que nous avons travaillé avec C&A sur des questions relatives à la gouvernance d’entreprise, la restructuration et la législation pour nos filiales en Chine et à Hong Kong.

Maurizio Parodi, Directeur Financier de Tenova

C&A a été un partenaire important pour nous ces quatre dernières années en termes de résolution de problèmes. C’est avec un grand professionnalisme et une extrême rapidité qu’ils nous ont aidé à résoudre nos problématiques financières et nous assister lors de procédures de Due Diligences.

Paolo Daneu, PDG de Seves Group – Chine

C&A a été capable de comprendre nos besoins en très peu de temps. Ils ont fait preuve d’un grand sérieux, de professionnalisme et de réactivité. C&A est un excellent partenaire !

Maria Chiara Franceschetti, PDG de Gefran SpA