{"id":36474,"date":"2020-09-11T00:42:27","date_gmt":"2020-09-11T00:42:27","guid":{"rendered":"http:\/\/asiallians.com\/zh-hant\/?p=36474"},"modified":"2020-09-11T06:20:37","modified_gmt":"2020-09-11T06:20:37","slug":"china-legal-update-ncp-china-partially-opens-border-foreign-nationals-valid-chinese-residence-permits-2","status":"publish","type":"post","link":"https:\/\/asiallians.com\/zh-hant\/china-legal-update-ncp-china-partially-opens-border-foreign-nationals-valid-chinese-residence-permits-2\/","title":{"rendered":"China legal update: NCP: China Partially Opens the Border for Some Foreign Nationals with Valid Chinese Residence Permits"},"content":{"rendered":"

[vc_row row_type=”row” use_row_as_full_screen_section=”no” type=”full_width” angled_section=”no” text_align=”center” background_image_as_pattern=”without_pattern” padding_top=”50″ padding_bottom=”50″ css_animation=””][vc_column css=”.vc_custom_1517373139965{background-image: url(http:\/\/asiallians.com\/wp-content\/uploads\/2018\/01\/Picture1.png?id=18554) !important;}”][vc_empty_space][vc_column_text]I. NCP: CAAC allows Passengers from Certain Countries Touch Down on Beijing Directly<\/span><\/strong>[\/vc_column_text][vc_empty_space height=”70px”][\/vc_column][\/vc_row][vc_row row_type=”row” use_row_as_full_screen_section=”no” type=”full_width” angled_section=”no” text_align=”left” background_image_as_pattern=”without_pattern” css_animation=””][vc_column][vc_column_text]On September 3, 2020, Civil Aviation Administration of China (the \u201cCAAC\u201d) announced that it aims to gradually restore direct operations to Beijing from low-risk countries starting September 3 for the Beijing-bound international passenger flights which previously had their entry points diverted to the designated first entry points in China.<\/p>\n

Since March 23, all international passenger flights bound for Beijing have been diverted to the designated first entry points in China, where passengers who passed quarantine inspection could continue their journey to Beijing on the original flight.2<\/a><\/sup>[\/vc_column_text][vc_empty_space][vc_single_image image=”36464″ img_size=”500 x 220″ onclick=”custom_link” qode_css_animation=”” link=”#_ftn9″][vc_empty_space][vc_column_text]Stricter prevention and control measures<\/strong><\/p>\n

CAAC will implement more stringent prevention and control measures along with the\u00a0flight circuit-breaker policy<\/strong><\/em>\u00a0on all direct international passenger flights to Beijing. Specially,<\/p>\n

\u2022 where more than 3 cases are reported on the same flight, CAAC will reimpose the diversion to designated first entry points;<\/p>\n

\u2022 airport prevention and control measures, strict nucleic acid testing, and closed-loop management will be implemented for such inbound passengers.[\/vc_column_text][\/vc_column][\/vc_row][vc_row row_type=”row” use_row_as_full_screen_section=”no” type=”full_width” angled_section=”no” text_align=”center” background_image_as_pattern=”without_pattern” padding_top=”50″ padding_bottom=”50″ css_animation=””][vc_column css=”.vc_custom_1517373139965{background-image: url(http:\/\/asiallians.com\/wp-content\/uploads\/2018\/01\/Picture1.png?id=18554) !important;}”][vc_empty_space][vc_column_text]II. NCP: Boarding Requirements for Passengers in France<\/span><\/strong>[\/vc_column_text][vc_empty_space height=”70px”][\/vc_column][\/vc_row][vc_row row_type=”row” use_row_as_full_screen_section=”no” type=”full_width” angled_section=”no” text_align=”left” background_image_as_pattern=”without_pattern” css_animation=””][vc_column][vc_column_text]Chinese Embassy in France announced that, from September 4, 2020 (inclusive), Chinese and foreign passengers who take flights from France to China (including direct flights and through third countries or regions) and transit to China via France must:<\/p>\n

\u2022 complete the nucleic acid test of new coronavirus\u00a0within 3 days<\/em><\/strong>\u00a0before boarding;<\/p>\n

\u2022 board the plane with negative nucleic acid test report, green health code with “HS” logo or health status statement.<\/p>\n

The airline checks the passengers before boarding.<\/p>\n

[\/vc_column_text][\/vc_column][\/vc_row][vc_row row_type=”row” use_row_as_full_screen_section=”no” type=”full_width” angled_section=”no” text_align=”center” background_image_as_pattern=”without_pattern” padding_top=”50″ padding_bottom=”50″ css_animation=””][vc_column css=”.vc_custom_1517373139965{background-image: url(http:\/\/asiallians.com\/wp-content\/uploads\/2018\/01\/Picture1.png?id=18554) !important;}”][vc_empty_space][vc_column_text]III. Legal News: Newly Adopted Deed Tax Law<\/span><\/strong>[\/vc_column_text][vc_empty_space height=”70px”][\/vc_column][\/vc_row][vc_row row_type=”row” use_row_as_full_screen_section=”no” type=”full_width” angled_section=”no” text_align=”left” background_image_as_pattern=”without_pattern” css_animation=””][vc_column][vc_column_text]On August 11, 2020, the National People\u2019s Congress (the \u201cNPC\u201d) adopted the PRC Deed Tax Law5<\/a><\/sup>\u00a0which will take effect on September 1, 2021, and will replace the Interim Regulations on Deed Tax (the \u201cInterim Regulations\u201d).<\/p>\n

Generally, the newly adopted Deed Tax Law maintains the current taxation regulation framework, especially the tax rate (3%-5%, to be adjusted by province\/ autonomous region\/municipality government6<\/a><\/sup>). Nevertheless, the Deed Tax Law gathers the essential contents spread out in scattered policy documents and puts forward some new rules.<\/p>\n

We have pointed out the most interesting changes for your reference.<\/p>\n

1. Explicitly Defining the Scope of Application on Deed Tax<\/strong><\/p>\n

Currently, the Interim Regulations does not mention the deed tax policy on transfer of ownership of real property by means of fixed price investment (equity), debt repayment, transfer, reward, etc. The mere legal basis in real environment is Implementing Rules for the Interim Regulations on Deed Tax (the \u201cImplementing Rules\u201d) which is promulgated by Ministry of Finance on October 28, 1997.<\/p>\n

The Deed Tax Law explicitly provides that:<\/p>\n

The transfer of ownership of land or housing by means of<\/p>\n

\u2022 valuation-based investment (equity contribution),<\/p>\n

\u2022 debt repayment,<\/p>\n

\u2022 transfer, or<\/p>\n

\u2022 reward, etc.<\/p>\n

shall be subject to the collection of deed tax in accordance with the Deed Tax Law.7<\/a><\/sup><\/p>\n

2. Extending the Coverage of the Preferential Tax Policy<\/strong><\/p>\n

Tax Exemption Policy<\/strong><\/p>\n

The Deed Tax Law extends the application scope of tax exemption policy by covering following situations:8<\/a><\/sup>[\/vc_column_text][vc_empty_space][vc_single_image image=”36465″ img_size=”full” onclick=”custom_link” qode_css_animation=”” link=”#_ftn9″][vc_empty_space][vc_column_text]Tax Reduction Policy<\/strong><\/p>\n

The Deed Tax Law does not mention the reduced tax rate for individual\u2019s purchase of family\u2019s only house.9<\/a><\/sup>\u00a0This blank cause public suspicion that whether the reduced tax rate is still applicable after the Deed Tax law takes effect, and we have to wait for further clarification by government.<\/p>\n

3. Simplifying Tax-return Procedure<\/strong><\/p>\n

Under the Deed Law,\u00a0tax declaration<\/strong><\/em>\u00a0merges into\u00a0tax payment<\/strong><\/em>:[\/vc_column_text][vc_empty_space][vc_single_image image=”36466″ img_size=”full” onclick=”custom_link” qode_css_animation=”” link=”#_ftn9″][vc_empty_space][\/vc_column][\/vc_row][vc_row row_type=”row” use_row_as_full_screen_section=”no” type=”full_width” angled_section=”no” text_align=”center” background_image_as_pattern=”without_pattern” padding_top=”50″ padding_bottom=”50″ css_animation=””][vc_column css=”.vc_custom_1517373139965{background-image: url(http:\/\/asiallians.com\/wp-content\/uploads\/2018\/01\/Picture1.png?id=18554) !important;}”][vc_empty_space][vc_column_text]IV. Legal News: Newly Adopted Urban Maintenance and Construction Tax Law<\/span><\/strong>[\/vc_column_text][vc_empty_space height=”70px”][\/vc_column][\/vc_row][vc_row row_type=”row” use_row_as_full_screen_section=”no” type=”full_width” angled_section=”no” text_align=”left” background_image_as_pattern=”without_pattern” css_animation=””][vc_column][vc_column_text]On August 11, 2020, the NPC adopted the PRC Urban maintenance and construction Tax Law. This law will take effect on September 1, 2021, and will replace the Interim Regulations on Urban Maintenance and Construction Tax.<\/p>\n

Here is the roundup of the characters for the Urban maintenance and construction Tax Law:<\/p>\n

\u2022 Making it clear that the tax base of urban maintenance and construction tax shall be the amount that deducts the refund of uncredited period-end VAT as required.13<\/a><\/sup><\/p>\n

\u2022 Delegating the power to province\/ autonomous region\/municipality government to determine the location of taxpayer.14<\/a><\/sup><\/p>\n

\u2022 Providing that occurring time for tax liability\u2014the tax payment of urban maintenance and construction shall be made simultaneously with that of VAT and consumption tax respectively.15<\/a><\/sup><\/p>\n

Should you have any inquiry on the above legal news or specific question for your project, please contact us at\u00a0asiallians@asiallians.com<\/a>. As always, Asiallians remains at your service and our teams are currently mobilized in all our offices in China, Hong Kong and Taipei.<\/p>\n

 <\/p>\n

1.<\/a>\u00a0http:\/\/www.caac.gov.cn\/en\/XWZX\/202009\/t20200903_204358.html<\/a><\/span><\/p>\n

2.<\/a>\u00a0http:\/\/www.caac.gov.cn\/XWZX\/MHYW\/202003\/
\nP020200322518497533717.pdf<\/a><\/p>\n

3.<\/a>\u00a0http:\/\/www.amb-chine.fr\/chn\/ttxw\/t1808677.htm<\/a><\/p>\n

4.<\/a>\u00a0In China, transferee entities and individuals in any transfer of ownership of land or housing shall pay deed tax as taxpayers.<\/p>\n

5.<\/a>\u00a0http:\/\/www.xinhuanet.com\/english\/2020-08\/12\/c_139283334.htm<\/a><\/p>\n

6.<\/a>\u00a0Article 3 of the Interim Regulations; Article 3 of the Deed Tax Law<\/p>\n

7.<\/a>\u00a0Article 2 of the Deed Tax Law<\/p>\n

8.<\/a>\u00a0Article 6 of the Deed Tax Law<\/p>\n

9.<\/a>\u00a0Circular (Cai Shui [2016] No. 23) Jointly issued by the Ministry of Finance and the State Administration of Taxation provides that:
\nFirst, the deed tax will be levied at a reduced rate of\u00a01%<\/em><\/strong>\u00a0if the area of an individual’s purchase of a family’s only house (including the house buyer, spouse and minor children) is 90 square meters or less; if the area is more than 90 square meters, the deed tax rate will be reduced to\u00a01.5%<\/em><\/strong>;<\/p>\n

second, the second set of improved housing will be purchased by individuals, with an area of 90 square meters If the area is more than or equal to 90 square meters, the deed tax shall be levied at a reduced rate of\u00a01%<\/em><\/strong>; if the area is more than 90 square meters, the deed tax shall be levied at a reduced rate of\u00a02%<\/em><\/strong>.<\/p>\n

10.<\/a>\u00a0Article 10 of the Deed Tax<\/p>\n

11.<\/a>\u00a0Article 9 of the Interim Regulations<\/p>\n

12.<\/a>\u00a0In China, all entities and individuals paying value-added tax (VAT) or consumption tax shall pay urban maintenance and construction tax as taxpayers.<\/p>\n

13.<\/a>\u00a0Article 2 of the Urban Maintenance and Construction Tax Law<\/p>\n

14.<\/a>\u00a0Article 4 of the Urban Maintenance and Construction Tax Law<\/p>\n

15.<\/a>\u00a0Article 7 of the Urban Maintenance and Construction Tax Law<\/p>\n

 <\/p>\n

\n

Feel free to contact asiallians@asiallians.com<\/strong><\/a> for more information.<\/p>\n

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On November 11th, 2015, the sales volume of Taobao (a B2C platform owned by Alibaba Group) reached CNY 91.2 billion (around 14 billion USD), with around 680 million online deals completed and the packages delivered all across the country.<\/p>\n","protected":false},"author":5,"featured_media":23743,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":[],"categories":[175],"tags":[],"yoast_head":"\n\n\n\n\n\n\n\n\n\n\n\n\n\t\n\t\n\n\n\t\n\t\n\t\n