Dans ce numéro de China Briefing, nous examinerons attentivement le système chinois apparemment complexe de la taxe sur la valeur ajoutée. La TVA en Chine contribue pour une part importante aux recettes fiscales annuelles du pays et a un rôle essentiel au sein du système fiscal du gouvernement. Au début de 2009, les autorités centrales ont généralisé une réforme de la politique nationale sur la TVA qui avait auparavant été testée dans plusieurs régions du pays. La nouvelle réforme induit une modification du système chinois sur la TVA d'une perspective basée sur la production à une perspective basée sur la consommation. La réforme modifie également plusieurs des avantages fiscaux dont bénéficiaient les entreprises en Chine. Notre dossier de ce mois explique le système de la TVA en Chine, examine les taux et détaille les calculs pour les contribuables en général et ceux ayant un petit revenu. Il présente aussi les remboursements des taxes sur les exportations et aborde les mesures de la nouvelle réforme sur la TVA.
  - See more at: http://www.asiabriefing.com/store/book/comprendre-le-systme-chinois-de-la-taxe-sur-la-valeur-ajoute-61#sthash.Lc9W3NFH.dpuf

Voici venu l’époque des audits annuels en Chine, une époque pendant laquelle les entreprises effectuent le bilan de leurs activités en Chine continentale, préparent les déclarations annuelles de l’impôt sur le revenu des sociétés, et font le tour des problèmes qui peuvent entraver l’année à venir. C’est aussi un bon moment pour réexaminer la licence commerciale de l’entreprise; quelque chose que toutes les entreprises basées en Chine doivent faire chaque année. Dans ce numéro de China Briefing nous nous pencherons sur quelques uns des aspects les plus pertinents des règlementations concernant les audits chinois, examinerons certaines des considérations concernant l’impôt sur le revenu des sociétés à prendre en compte lorsqu’on rempli les formulaires de l’impôt sur le revenu des sociétés. Nous parlerons enfin de la procédure en vue de se préparer au renouvellement de la licence commerciale. Nous parcourrons aussi quelques uns des points importants de l’impôt individuel sur le revenu pour les expatriés vivant et travaillant en Chine.  

- See more at: http://www.asiabriefing.com/store/book/prparer-les-audits-annuels-en-chine-69#sthash.Mp4DtZng.dpuf

Dans ce numéro de China Briefing, nous examinerons les ressources humaines ainsi que la manière dont les entreprises étrangères implantées en Chine peuvent mieux les gérer. Employer et conserver un personnel compétent et efficace est l'une des clés menant à la réussite de votre entreprise en Chine continentale. Celles qui sont à même d'attirer et de garder de tels employés sont automatiquement plus performantes que celles qui doivent constamment batailler pour fidéliser leur personnel et lutter contre les rotations. Nous regarderons tout d'abord comment gérer au mieux le capital humain ; créer une stratégie de sortie efficace pour tous les employés, comprendre les ramifications de la loi sur les contrats de travail de 2008 et savoir quand et à quel montant doivent être verses les compensations aux employés licenciés.
 
Nous discuterons ensuite des options de sous-traitance de la main d'œuvre fournie par une tierce partie. Pour finir, nous éclairerons un malentendu fréquent concernant « FESCO ». Il semblerait que beaucoup de managers travaillant pour une entreprise étrangère pensent qu'il s'agit d'une entreprise ayant des succursales partout en Chine. La réalité est un peu plus complexe.

- See more at: http://www.asiabriefing.com/store/book/grer-votre-capital-humain-68#sthash.ZiLVAD4x.dpuf

Dans ce numéro de China Briefing, nous élargissons nos horizons et regardons l'Asie émergente. A partir des statistiques publiées par la société mondiale de service financier UBS, nous avons extrapolé et ajouté des chiffres supplémentaires pour aider à l'analyse des principales villes d'Asie, comprenant Bangkok, Pékin, Dehli, Hanoi, Hong Kong, Jakarta, Kuala Lumpur, Manille, Mumbai, Seoul, Shanghai, Singapour et Taipei. Pour la Chine, les chiffres démontrent clairement que le pays devient de plus en plus cher pour le commerce, alors que des centres moins onéreux en Inde et en Asie du Sud-est commencent à devenir plus attractifs. Cependant, alors que les coûts de fonctionnement en Chine augmentent, il en est de même du niveau de vie et par conséquent de grandes opportunités à la fois pour les investisseurs et la classe émergente des consommateurs sont désormais possibles en raison de l'augmentation des salaires.

- See more at: http://www.asiabriefing.com/store/book/le-comparatif-asiatique-67#sthash.SLjXSU3v.dpuf

Dans ce numéro de China Briefing, nous aborderons quelques unes des procédures nécessaires pour s'établir en Chine. Du choix d'un modèle opérationnel à l'établissement en règle de cette entité légale, ce numéro est la base pour ceux qui désirent implanter une entreprise en Chine continentale. Nous détaillerons chacune de quatre principales structures légales: le bureau de représentation, l'entreprise 100% à capitaux étrangers, l'entreprise commerciale à capitaux étrangers et la joint-venture. Décider laquelle de ces structures utiliser affectera considérablement la manière dont vous opérerez, et choisir la plus adaptée aux besoins spécifiques de votre compagnie est un premier pas dans l'implantation de votre activité en Chine. - See more at: http://www.asiabriefing.com/store/book/simplanter-en-chine-66#sthash.svf6W10c.dpuf

Avec la crise financière touchant toutes les facettes de l'économie réelle, ou qu'elles soient, les entreprises luttent et les multinationales sont forcées de réviser leurs stratégies globales en raison de flux de trésorerie et d'échéance de crédits qui deviennent problématiques. Pour conséquence, les flux des investissements directs étrangers ont décliné à leurs plus mauvais niveaux depuis des années. Certains pays ont été tentés par le protectionnisme alors que les principaux observateurs internationaux et organisations internationales continuent de repousser le début de la reprise supposée imminente. Il semble que l'année dernière, la Chine a enduré la crise plutôt facilement, mais ce sentiment est désormais révolu. Avec des investissements en baisse et la pression qui monte pour les entreprises étrangères afin de rationaliser les coûts en Chine, nous examinerons dans ce numéro de China Briefing quelques uns des aspects légaux et fiscaux essentiels auxquels les managers doivent être attentifs lorsqu'ils agissent en Chine continentale. Du domaine d'activité aux articles d'associations, en passant par les analyses de TVA et les politiques du marché des changes, ce numéro est incontournable pour toute personne cherchant à gérer efficacement ses opérations en Chine.
  - See more at: http://www.asiabriefing.com/store/book/contrlez-vous-vraiment-vos-oprations-en-chine-65#sthash.wLiqPzyc.dpuf

Avec les chaudes journées d'été qui se sont installées, c'est à cette période que les dirigeants étrangers retournent dans leurs pays d'origine pour se reposer et se rendre au siège social. Ayant cela à l'esprit, nous examinerons ce mois quelques points dont les managers doivent être conscients. Premièrement, nous aborderons la loi américaine sur les pratiques de corruption à l'étranger et ce que les entreprises opérant en Chine doivent connaître au sujet de cette loi. L'environnement des affaires en Chine peut être truffé des problèmes éthiques et les compagnies américaines doivent comprendre les responsabilités auxquelles elles s'exposent lorsqu'elles ont des activités en Chine continentale et comment elles peuvent éviter d'enfreindre le FCPA - See more at: http://www.asiabriefing.com/store/book/mener-des-affaires-a-letranger-mise-en-conformit-et-questions-commerciales-en-chine-64#sthash.boo7OnzE.dpuf

A la fin de la journée, il s’agit de gagner de l'argent, et c'est là où une solide planification stratégique pour optimiser et rapatrier les profits devient importante en Chine. Les affaires en Chine et les réglementations des prélèvements à la source peuvent être complexes, et les comprendre lors de l'établissement d'une entité en Chine ne permettra pas seulement à une entreprise d'envoyer son argent hors de la Chine, mais aussi d'en rapatrier plus et avec moins de difficultés. Dans ce numéro de China Briefing, nous examinerons le rapatriement des profits depuis la Chine, et spécialement les distributions « above-the-line », les prêts de dividende, les prélèvements à la source et la taxe professionnelle.

Bienvenue dans ce numéro de mai de China Briefing. Après la fête du travail et la fin du mois comme date limite pour remettre la documentation associée aux déclarations de revenu qui approche rapidement, nous aborderons dans ce numéro les prix de transfert en Chine. Les prix de transfert sont une réalité pour la plupart des multinationales en Chine, et avec la mise en place de la nouvelle loi sur le revenu des entreprises, le principe de pleine concurrence pour le prix des transactions internes à un groupe est désormais activement mis en application.
Dans ce numéro, nous examinerons comment les prix de transfert fonctionnent en Chine, la documentation associée requise lors de l'établissement des déclarations de revenu ? Comment gérer efficacement les risques liés aux prix de transfert ? Comment traiter les audits sur les prix de transfert et la mise en application par les autorités Chinoises ?

Dans ce numéro, nous aborderons le massif plan de relance de 4000 milliards de RMB que le gouvernement central chinois a annoncé l'année dernière afin de soutenir l'économie du pays. Ce nouveau plan prévoit des projets d'infrastructure, y compris des lignes ferroviaires et la construction de centrales électriques, une meilleure gestion des ressources en eau, une plus grande protection de l'environnement et de nombreuses initiatives pour aider la très large population rurale. Nous verrons également quelques-unes des réformes fiscales et des subventions que le gouvernement a introduites dans le cadre de son effort pour maintenir la croissance au dessus des 8%. La Chine a l'intention de dépenser l'ensemble de ces 4000 milliards de RMB au cours des deux prochaines années et il est plus que probable que ce gigantesque stimuli aura un profond effet sur le pays.

China Briefing - French Magazine Cover - Préparer Les Audits Annuels en Chine Edition

Préparer Les Audits Annuels en Chine

China Briefing - French Magazine - Préparer Les Audits Annuels en Chine

China Briefing - French Magazine Cover - Gérer Votre Capital Humain Edition

Gérer Votre Capital Humain

China Briefing - French Magazine - Gérer Votre Capital Humain

China Briefing - French Magazine Cover - Le Comparatif Asiatique Edition

Le Comparatif Asiatique

China Briefing - French Magazine - Le Comparatif Asiatique

China Briefing - French Magazine Cover - S'Implanter en Chine Edition

S'Implanter en Chine

China Briefing - French Magazine - S'Implanter en Chine

China Briefing - French Magazine Cover - Contrôlez-vous (vraiment) vos opérations en Chine? Edition

Contrôlez-vous (vraiment) vos opérations en Chine?

China Briefing - French Magazine - Contrôlez-vous (vraiment) vos opérations en Chine?

China Briefing - French Magazine Cover - MENER DES AFFAIRES A L’ETRANGER: Mise en conformité et questions commerciales en Chine Edition

MENER DES AFFAIRES A L’ETRANGER: Mise en conformité et questions commerciales en Chine

China Briefing - French Magazine - MENER DES AFFAIRES A L’ETRANGER: Mise en conformité et questions commerciales en Chine

China Briefing - French Magazine Cover - Montrez-Moi l’Argent Edition

Montrez-Moi l’Argent

China Briefing - French Magazine - Montrez-Moi l’Argent

China Briefing - French Magazine Cover - Les Prix de Transfert en Chine Edition

Les Prix de Transfert en Chine

China Briefing - French Magazine - Les Prix de Transfert en Chine

China Briefing - French Magazine Cover - Comprendre le système Chinois de la taxe sur la valeur ajoutée Edition

Comprendre le système Chinois de la taxe sur la valeur ajoutée

China Briefing - French Magazine - Comprendre le système Chinois de la taxe sur la valeur ajoutée

China Briefing - French Magazine Cover - March 2009 Edition

March 2009

China Briefing - French Magazine - March 2009

Published 10 times a year, China Briefing Magazine covers legal, tax, and operational issues affecting foreign investors in China. The magazine enjoys a devoted following developed over a decade of providing practical technical information to business executives and investors.

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China Briefing - French Magazine - Comprendre le système Chinois de la taxe sur la valeur ajoutée

China Briefing - French Magazine - Comprendre le système Chinois de la taxe sur la valeur ajoutée

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China Briefing - French Magazine Description: