As global attention to sustainable development continues to rise, the China Securities Regulatory Commission (CSRC) and major exchanges have actively responded by promoting information disclosure by listed companies in terms of sustainability. On April 12, 2024, the Shanghai Stock Exchange officially released the "Guidelines for Self-discipline Supervision of Listed Companies on the Shanghai Stock Exchange No. 14 - Sustainable Development Reporting (Trial)" (hereinafter referred to as the "Guidelines"), marking an important step for China's capital market in terms of sustainable development information disclosure.
On February 1st, the State Administration of Taxation issued the "Announcement on Handling Matters concerning the Comprehensive Income Tax Settlement and Payment for Individuals in 2023", clarifying the service and administration matters related to the 2023 annual tax settlement.
Recently, the State Taxation Administration issued the updated version of the "Guidelines on Tax Policies for Stabilizing Foreign Trade and Foreign Investment." Building upon the previous versions, it organizes and updates relevant tax support policies and tax administration service measures to facilitate taxpayers' better understanding and application of the policies. This aims to create a favorable tax environment for the development of foreign trade and foreign investment.
Starting from January 11, the National Immigration Administration officially implements five measures to facilitate the entry of foreign nationals into China, removing obstacles for foreign individuals engaging in business, studying, and traveling, aiming to better serve and support high-level opening-up and promote high-quality development.
Um mit der kontinuierlich steigenden Inflationsrate fertig zu werden, hat die Bundesregierung zu Beginn des Jahres 2024 neue Richtlinien erlassen, die Sozialversicherung, Mindestlohn, persönliche Familienbeihilfen und andere politische Inhalte umfassen. Vor allem im Steuerbereich bringt die neue Regelung dem Steuerzahler neue Annehmlichkeiten und kann mindestens Hunderte Euro einsparen.
Recently, the People's Bank of China, the China Banking and Insurance Regulatory Commission, the China Securities Regulatory Commission, the State Administration of Foreign Exchange, the National Development and Reform Commission, the Ministry of Industry and Information Technology, the Ministry of Finance, and the All-China Federation of Industry and Commerce jointly issued the "Notice on Strengthening Financial Support Measures to Help the Development and Growth of the Private Economy" (hereinafter referred to as the "Notice"), proposing 25 specific measures to support the private economy.
Recently, the State Taxation Administration issued the "Announcement on Optimizing Tax Services and Simplifying Reporting of Overseas Investments and Income-Related Information Reports for Resident Enterprises"
To further alleviate the tax burden on taxpayers, the policy regarding personal income tax on subsidies for foreign individuals is announced as follows:
In order to further alleviate the tax burden on taxpayers, the Ministry of Finance and the State Taxation Administration issued an announcement on the 28th, clarifying the continuation of the implementation of the annual one-time bonus individual income tax policy.
In March 2023, in order to further promote the application and implementation of electronic invoices, the State Archives Administration, together with the Ministry of Finance, the Ministry of Commerce, and the State Administration of Taxation, summarized the experience of three batches of pilot projects on the electronic reimbursement, accounting, and filing of value-added tax electronic invoices. In accordance with relevant national laws, regulations, and standards, they compiled the "Guidelines for Full Process Electronic Management of Electronic Invoices."