China Tax definition

China Tax means any Tax relating to the China Transferred Assets, the operation of the China Business or the China Agreements.
Sample 1

Examples of China Tax in a sentence

  • Please refer to paragraph 8.2.11 of the Prospectus for general information relating to Mainland China Tax risk.The Manager does not currently make any tax provision in respect of any potential PRC WHT, EIT, VAT and Surtaxes; however, the Manager reserves the right to do so when it thinks appropriate.

  • China Tax Considerations By investing in China A-Shares, domestic bond or fixed income instruments issued by PRC tax resident enterprises or other permitted securities in China including securities investment funds and warrants listed on the China stock exchanges (together “China Securities”) and China H-Shares, a Sub-fund may be subject to withholding and other taxes imposed under Chinese tax law or regulations.

  • For each province during our sample period, we calculate the average VAT per square meter of land as total VAT revenue from China Tax Yearbook,16 divided by total industrial land size (from China City Construction Yearbook).

  • Zhou Xiaoxiao, ‘‘Guowuyuan chu dazhao duichong yiqing yingxiang: Zhong xiao wei qiye san xiang shebao mian zheng 5 ge yue’’ [State Council’s big move to reduce the impact of the epi- demic: Three social insurance exemptions for small and medium enterprises for five months], 21st Century Business Herald, February 19, 2020; ‘‘Updates on China Social Security Policies during the Coronavirus Outbreak: China Tax Alert,’’ KMPG, February 2020.

  • PRC TAX PROVISIONSInvestors should refer to the sections headed “Risk Considerations of Investing in Templeton China Opportunities Fund – Mainland China Tax Risk” and “Tax Notes” in respect of the tax obligations of the Fund.

  • Nee, Business Operations in the People’s Republic of China, Tax Mgmt.

  • Please refer to Section 10.2.3 of the Prospectus for general information relating to Mainland China Tax Risk.Based on professional and independent tax advice received, the Investment Managers of the relevant Sub- Funds does not currently make any tax provision in respect of any potential PRC WHT, EIT, VAT and Surtaxes; however, the Investment Manager reserves the right to do so when it thinks appropriate.

  • China Tax administration and electronic invoice issuance Dubai Verification of electronic medical recordsbetween hospitals and clinics Initiative InitiativeIt will allow people to verify their identity in a short timethrough a smartphone using biometric data.The Chinese government will use blockchain technology to organize and administer the system for collecting taxes and issuing electronic invoices.

  • At the risk of oversimplifying the reality, there are two major export refund methods in China (China Tax & Investment Consultants Ltd, 2008): the standard method is the “exempt- credit-refund” (or “refund after collection”) method and the exception is the “tax-exempt” (or “no collection and no refund”) method.

  • We added the Templeton China Tax Class fund managed by Mark Mobius to take advantage of growth opportunities in China, Hong Kong and Taiwan.

Related to China Tax

  • central tax means the central goods and services tax levied under section 9 of the Central Goods and Services Tax Act;

  • VAT means value added tax in accordance with the provisions of the Value Added Tax Xxx 0000.

  • input tax , in relation to a vendor, means—

  • Federal Tax means any Tax imposed under Subtitle A of the Code.

  • Transfer Tax means any sales, use, transfer, real property transfer, recording, stock transfer and other similar Tax and fees, including any interest, penalty or addition thereto, whether disputed or not; provided, however, that the term “Transfer Tax” shall not include any Income Tax.

  • Relevant Tax Authority means HMRC, or, if applicable, the tax authority in the jurisdiction in which the Supplier is established;

  • municipal tax means property rates or other taxes, levies or duties that a municipality may impose;

  • Local taxes means all taxes levied other than taxes levied for school operating purposes.

  • child tax credit means a child tax credit under section 8 of the Tax Credits Act 2002;

  • Tax Authority means, with respect to any Tax, the governmental entity or political subdivision thereof that imposes such Tax, and the agency (if any) charged with the collection of such Tax for such entity or subdivision.

  • Transaction Payroll Taxes means the employer portion of any payroll or employment Taxes incurred or accrued with respect to any bonuses, option exercises, payments to employee stock option holders or other compensatory payments made in connection with the transactions contemplated by this Agreement.

  • Actual Tax Liability means, with respect to any Taxable Year, the liability for Covered Taxes of the Corporation (a) appearing on Tax Returns of the Corporation for such Taxable Year and (b) if applicable, determined in accordance with a Determination (including interest imposed in respect thereof under applicable law).

  • Other Tax means any Federal Other Tax, State Other Tax, or Foreign Other Tax.

  • Use tax means a nonrecurring tax, other than a sales tax, which (a) is imposed on or with respect to the exercise or enjoyment of any right or power over tangible personal property incident to the ownership, possession, or custody of that property or the leasing of that property from another including any consumption, keeping, retention, or other use of tangible personal property, and (b) is complementary to a sales tax.

  • Gross receipts tax means any gross receipts, sales, use, excise, value added or any similar tax.

  • Tax Payments has the meaning set forth in the definition of Permitted Payments to Parent.

  • Sales Tax means all applicable provincial and federal sales, use, value-added or goods and services taxes, including GST/HST;

  • Tax roll means a permanent record of the taxes charged on property, as extended

  • Relevant Tax means any present or future taxes, duties, assessments or governmental charges of whatever nature, imposed or levied by or on behalf of any Relevant Jurisdiction or any authority therein or thereof having the power to tax.

  • Tax means any tax, levy, impost, duty or other charge or withholding of a similar nature (including any penalty or interest payable in connection with any failure to pay or any delay in paying any of the same).

  • value added tax means value added tax charged in accordance with the Value Added Tax Act 1994.

  • Specific local tax means a tax levied under 1974 PA 198, MCL 207.551 to 207.572, the commercial redevelopment act, 1978 PA 255, MCL 207.651 to 207.668, the technology park development act, 1984 PA 385, MCL 207.701 to 207.718, and 1953 PA 189, MCL 211.181 to 211.182. The initial assessed value or current assessed value of property subject to a specific local tax shall be the quotient of the specific local tax paid divided by the ad valorem millage rate. However, after 1993, the state tax commission shall prescribe the method for calculating the initial assessed value and current assessed value of property for which a specific local tax was paid in lieu of a property tax.

  • council tax benefit means council tax benefit under Part 7 of the SSCBA; “couple” has the meaning given by paragraph 4;

  • Special Tax means the special tax to be levied in each Fiscal Year on each Assessor’s Parcel of Taxable Property to fund the Special Tax Requirement.

  • Sales Taxes means any sales, use, consumption, goods and services, value added or similar tax, duty or charge imposed pursuant to Applicable Law.

  • foreign tax means any Foreign Income Taxes or Foreign Other Taxes.