China Accounting News Weekly[No. 77]

2020-10-23 来源:甘肃会计网 阅读量:168

导读:China Accounting News Weekly[No. 77]7.24-8.6Rules on small practices issuedThe Ministry of Finance stipulates that small accounting firms should be set up in the form of general partnership in principle, individuals over 65 should not become the part

China Accounting News Weekly[No. 77]7.24-8.6

Rules on small practices issued The Ministry of Finance stipulates that small accounting firms should be set up in the form of general partnership in principle, individuals over 65 should not become the partners (shareholders) of a newly-established small firm and, the founding partners (shareholders) of a small firm can not apply to establish another firm in three years from the day the original firm was authorized to set up.  MOF pushes LLP adoption The Ministry of Finance stipulates that large accounting firms should convert their forms into limited liability partnership (LLP) by December 31, 2010, while medium-sized firms are encouraged to adopt LLP by December 31, 2011.  Regulation on reconstruction-related business income tax published  The State Administration of Taxation has issued recently a regulation on reconstruction-related business income tax, which refines the management of general and special taxation treatment in business reconstruction cases and adds the taxation management of cross-border reconstruction.  50% high-tech businesses are fake The Ministry of Science and Technology (MoST), the Ministry of Finance and the State Administration of Taxation had jointly issued Regulation on Recognition of High and New Technology Enterprises in 2008 to promote technology innovation. The recognized high-tech businesses can enjoy a preferential business income tax rate in a three-year period, from the original 25% to 15%. However, an official of MoST said recently at least 50% so-called high-tech businesses are not eligible to be recognized and their status were achieved by faking. more news in http://chinaaccounting.blog.esnai.com/index.html

Rules on small practices issued

The Ministry of Finance stipulates that small accounting firms should be set up in the form of general partnership in principle, individuals over 65 should not become the partners (shareholders) of a newly-established small firm and, the founding partners (shareholders) of a small firm can not apply to establish another firm in three years from the day the original firm was authorized to set up. 

MOF pushes LLP adoption

The Ministry of Finance stipulates that large accounting firms should convert their forms into limited liability partnership (LLP) by December 31, 2010, while medium-sized firms are encouraged to adopt LLP by December 31, 2011. 

Regulation on reconstruction-related business income tax published 

The State Administration of Taxation has issued recently a regulation on reconstruction-related business income tax, which refines the management of general and special taxation treatment in business reconstruction cases and adds the taxation management of cross-border reconstruction. 

50% high-tech businesses are fake

The Ministry of Science and Technology (MoST), the Ministry of Finance and the State Administration of Taxation had jointly issued Regulation on Recognition of High and New Technology Enterprises in 2008 to promote technology innovation. The recognized high-tech businesses can enjoy a preferential business income tax rate in a three-year period, from the original 25% to 15%. However, an official of MoST said recently at least 50% so-called high-tech businesses are not eligible to be recognized and their status were achieved by faking.

More news in http://chinaaccounting.blog.esnai.com/index.html

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