##  [Tax China Newsletter - January / February 2018](/en_GB/new/tax-china-newsletter-january-february-2018) 

# Tax China Newsletter - January / February 2018





China - 03 / 20 / 2018

















- <a class="fs-5" data-content="Copied link" data-placement="top" data-toggle="popover" data-trigger="focus" data-url="https://www.garrigues.com/en_GB/new/tax-china-newsletter-january-february-2018" id="get-app-artwork" role="button" tabindex="0"></a>
- [](https://www.linkedin.com/sharing/share-offsite/?url=https://www.garrigues.com/en_GB/new/tax-china-newsletter-january-february-2018)
- [](<https://twitter.com/intent/tweet?text=Tax China Newsletter - January / February 2018&url=https://www.garrigues.com/en_GB/new/tax-china-newsletter-january-february-2018>)
- [](<https://www.facebook.com/sharer.php?u=https://www.garrigues.com/en_GB/new/tax-china-newsletter-january-february-2018&t=Tax China Newsletter - January / February 2018>)

[DOWNLOAD DOCUMENT

![](/sites/default/files/inline-images/flecha-abajo.png)](/sites/default/files/noticias/files/tax-china-newsletter-february-2018.pdf) 







   Previous    Next  



















This issue of Tax China Newsletter mainly includes: (1) Certain types of distributed profits re-invested in resident enterprise by overseas investors will enjoy beneficial tax deferral policy (Announcement of the State Administration of Taxation (“SAT”) \[2018\] No. 3 and Cai Shui \[2017\] No. 88); (2) The definition of the beneficial owner in tax treaties has been further clarified under Announcement of the SAT \[2018\] No. 9; (3) Announcement of the SAT \[2018\] No. 11 has further clarified a number of issues in the implementation of double taxation treaties; (4) The SAT issued the Announcement of the SAT \[2017\] No.46 regarding the country by country report; and (5) Implementation Regulations of Environmental Protection Tax Law is in effect since January 1, 2018.









[Beijing](/en_GB/tags/beijing), [Shanghai](/en_GB/tags/shanghai), [Tax](/en_GB/tags/tax), [Environmental](/en_GB/tags/environmental)







 

 



 

 

### Contacts

 

 ![](/sites/default/files/styles/medium/public/team/photo/Manuel_Torres_Salazar_20230511.jpg?itok=XIQSiRLy)

[Manuel Torres](/en_GB/team/manuel-torres-salazar)




![](/themes/custom/garriguestheme/img/iconos/email-contacto.svg)[Contact](<mailto:manuel.torres@garrigues.com >)

- +86 21 5228 1122
    
    [Shanghai](https://www.garrigues.com/en_GB/office/shanghai)
 










 ![Diego D’Alma - Garrigues](/sites/default/files/styles/medium/public/team/photo/Diego_DAlma_20230511.jpg?itok=zx9sXStr)

[Diego D'Alma](/en_GB/team/diego-dalma)




![](/themes/custom/garriguestheme/img/iconos/email-contacto.svg)[Contact](<mailto:diego.dalma@garrigues.com >)

- +34 95 207 55 25
    
    [Malaga](https://www.garrigues.com/en_GB/office/malaga)
- [Asia-Pacific Desk](https://www.garrigues.com/en_GB/office/asia-pacific-desk)
- [German Desk](https://www.garrigues.com/en_GB/office/german-desk)
 










 

[Find more professionals](../team)

 

 



 

### Related services 

 

- [Environmental ](/node/1423)
- [Tax ](/en_GB/services/tax)
 


 

 



 

### Related offices

 

- - [Shanghai](/en_GB/office/shanghai)
 


 

 



 

## Find a publication

   

- [Administrative and Constitutional Law](/en_GB/markdownify/node/6283?f%5B0%5D=service%3A1422)
- [Agribusiness and Food](/en_GB/markdownify/node/6283?f%5B0%5D=service%3A1417)
- [Automotive](/en_GB/markdownify/node/6283?f%5B0%5D=service%3A1419)
- [Banking and Finance](/en_GB/markdownify/node/6283?f%5B0%5D=service%3A1443)
- [Corporate and M&amp;A](/en_GB/markdownify/node/6283?f%5B0%5D=service%3A1441)
- [Corporate Governance and Sustainable Development](/en_GB/markdownify/node/6283?f%5B0%5D=service%3A12823)
- [Criminal Law and Internal Investigations](/en_GB/markdownify/node/6283?f%5B0%5D=service%3A1434)
- [Data Economy, Privacy and Cybersecurity](/en_GB/markdownify/node/6283?f%5B0%5D=service%3A10913)
- [Dispute Resolution: Litigation and Arbitration](/en_GB/markdownify/node/6283?f%5B0%5D=service%3A1412)
- [Energy](/en_GB/markdownify/node/6283?f%5B0%5D=service%3A10916)
- [EU and Antitrust Law](/en_GB/markdownify/node/6283?f%5B0%5D=service%3A1416)
- [Family Business](/en_GB/markdownify/node/6283?f%5B0%5D=service%3A1413)
- [Fashion Law](/en_GB/markdownify/node/6283?f%5B0%5D=service%3A1435)
- [Financial Regulation](/en_GB/markdownify/node/6283?f%5B0%5D=service%3A10915)
- [G-advisory](/en_GB/markdownify/node/6283?f%5B0%5D=service%3A12821)
- [Human Capital Services](/en_GB/markdownify/node/6283?f%5B0%5D=service%3A1431)
- [Infrastructure](/en_GB/markdownify/node/6283?f%5B0%5D=service%3A10914)
- [Insurance](/en_GB/markdownify/node/6283?f%5B0%5D=service%3A1438)
- [Intellectual Property](/en_GB/markdownify/node/6283?f%5B0%5D=service%3A1421)
- [Labor and Employment](/en_GB/markdownify/node/6283?f%5B0%5D=service%3A1424)
- [Life Sciences and Healthcare](/en_GB/markdownify/node/6283?f%5B0%5D=service%3A1429)
- [Media and Entertainment](/en_GB/markdownify/node/6283?f%5B0%5D=service%3A1433)
- [Planning, Zoning and Environment](/en_GB/markdownify/node/6283?f%5B0%5D=service%3A1444)
- [Private Equity](/en_GB/markdownify/node/6283?f%5B0%5D=service%3A1439)
- [Real Estate](/en_GB/markdownify/node/6283?f%5B0%5D=service%3A10927)
- [Restructuring and Insolvency](/en_GB/markdownify/node/6283?f%5B0%5D=service%3A1420)
- [Securities Markets](/en_GB/markdownify/node/6283?f%5B0%5D=service%3A1442)
- [Sports](/en_GB/markdownify/node/6283?f%5B0%5D=service%3A1430)
- [Startups &amp; Open innovation](/en_GB/markdownify/node/6283?f%5B0%5D=service%3A1426)
- [Sustainability](/en_GB/markdownify/node/6283?f%5B0%5D=service%3A10921)
- [Tax](/en_GB/markdownify/node/6283?f%5B0%5D=service%3A1425)
- [Technology, Communications and Digital](/en_GB/markdownify/node/6283?f%5B0%5D=service%3A1436)
- [Tourism and Hotels](/en_GB/markdownify/node/6283?f%5B0%5D=service%3A1432)
- [Transport, Logistics and Shipping](/en_GB/markdownify/node/6283?f%5B0%5D=service%3A1428)

 Facet Services detail

 



- [Publications](/en_GB/markdownify/node/6283?f%5B0%5D=publication_type%3A794)
- [Newsletters](/en_GB/markdownify/node/6283?f%5B0%5D=publication_type%3A107)
- [Garrigues collection](/en_GB/markdownify/node/6283?f%5B0%5D=publication_type%3A101)
- [Laws: amendments at a glance](/en_GB/markdownify/node/6283?f%5B0%5D=publication_type%3A104)
- [News](/en_GB/markdownify/node/6283?f%5B0%5D=publication_type%3A105)

 Facet Publication type detail

 



  Min  

 Max  

 







 

## News search engine