Changing times in China

Changing times in China - 2003 - Plant and Machinery Newsletter February 2003, 3(1) .

Explains the changes to China's importation laws. Under a new notice, which came into effect on 1 October 2002, foreign investors will have to pay duty and VAT first and claim a refund later. If the export status is confirmed, foreign investors will be able to claim the tax refund over a period of five years at 20% per annum. However this could be worrying for foreign investors' cash flow.


CHINA
FOREIGN INVESTMENT
IMPORT VAT
PLANT AND MACHINERY
TAX REFUNDS
CASH FLOW
TAX EXEMPTIONS