關于在中國境內無住所的個人居住時間判定標準的公告
財政部 稅務總局公告2019年第34號
爲貫徹落實修改後的《中華人民共和國個人所得稅法》和《中華人民共和國個人所得稅法實施條例》，現將在中國境內無住所的個人（以下稱無住所個人）居住時間的判定標準公告如下：
一、無住所個人一個納稅年度在中國境內累計居住滿183天的，如果此前六年在中國境內每年累計居住天數都滿183天而且沒有任何一年單次離境超過30天，該納稅年度來源于中國境內、境外所得應當繳納個人所得稅；如果此前六年的任一年在中國境內累計居住天數不滿183天或者單次離境超過30天，該納稅年度來源于中國境外且由境外單位或者個人支付的所得，免予繳納個人所得稅。
前款所稱此前六年，是指該納稅年度的前一年至前六年的連續六個年度，此前六年的起始年度自2019年（含）以後年度開始計算。
台灣辦事處登記服務套裝TWRO5（非於中國大陸成立之公司）
本套裝適用於外國公司（中國大陸公司除外）申請於臺灣登記成立代表處（辦事處）之案子。
簡介
本所代辦登记成立臺灣辦事處之費用為新臺幣52,000元。註冊套裝之費用已經包含了本所的專業服務費、政府登記費、由本所提供之首年代理人服務及協助於臺灣開設一個公司銀行賬戶。但不包含於臺灣註冊成立辦事處所需要之註冊地址及代理人授權書文件的公證服務。本所可以提供前述兩項服務，費用另議。
註冊臺灣辦事處，客戶需要提供的文件及資料包括擬使用之外國公司之身份證明文件，例如公司註冊證書、商業登記證、週年申報表等，以及及台灣訴訟及非訴訟代理人之的護照或身份證，及住址證明文件，例如水電費單、電話費單或註冊地址等。
辦理臺灣辦事處註冊所需時間方面，註冊需時約3-4個星期。
Taiwan Representative Office Registration Package #TWRO5 (For Companies Registered in Places other than Mainland China)
This package is suitable for residents of places or companies registered in places other than Mainland China that intend to apply to register a representative office in Taiwan.
Summary
Our fees for the formation and registration of a representative office in Taiwan for a foreign company are NTD52,000. The fees quoted include our professional registration service, acting the Local Agent for one year, the payment of official filing fees and open a corporate account in Taiwan for the new company. Our service fees quoted above do not cover document legalisation and registered office/business address. We provide the above two services and fees will be quoted separately.
For the purpose of registration of a company in Taiwan, the client needs to provide the proposed name of the company, the amount of registered capital, identity proof (passport or Certificate of Incorporation), address proof, such as utility bill or address of registered office, of each person who will be the shareholder and director and the Articles of Incorporation and Shareholder Transfer Books of the headquarters. The above identity proof must be notarized.
2019年中國增值稅將由16%降至13%
在2019年3月5日全國人大會議上，李克強在作政府工作報告時表示，深化增值稅改革，今年將製造業等行業現行16%的稅率降至13%，將交通運輸業、建築業等行業現行10%的稅率降至9%；保持6%一檔的稅率不變，但通過採取對生產、生活性服務業增加稅收抵扣等配套措施，確保所有行業稅負只減不增。
啟源建議您就有關資料作出行動前諮詢稅務顧問的專業意見。如您有任何問題，請隨時聯繫啟源中國各辦事處負責中國稅務之專業人士：
張婷 Tia Zhang
上海稅務經理
T: +86 21 6439 4114
2018年度中國工商年報辦理的通知
根據中國國家市場監督管理總局發佈的通知，凡於2018年12月31日前（含當日）登記註冊的公司、非公司企業法人、合夥企業、個人獨資企業、企業分支機搆以及個體工商戶，應當依法向市場監管部門報送2018年度的年度報告。工商年報的報送時間為：2019年1月1日至6月30日。
未按照規定報送年度報告的商事主體，將會被列入經營異常名錄。部分地區還將會有罰款。
例如，中國廣東省的企業自2015年度起，連續兩個年度未按規定報送年度報告的，處以5,000元人民幣的罰款；連續三個年度以上（含三個年度）未按規定報送年度報告的，處以10,000元人民幣的罰款。個體工商戶未按規定報送年度報告且拒不改正的，處以人民幣100元以上1,000元以下罰款。
凡於2018年12月31日前（含當日）登記的外國企業常駐代表機構，應當依法向市場監管部門提交年度報告。年報時間為：2019年3月1日至6月30日。
根據中國《外國企業常駐代表機構登記管理條例》的規定，代表機構未按規定提交年度報告的，由登記機關依法責令改正，並處以人民幣1萬元以上3萬元以下的罰款；逾期未改正的，吊銷登記證。
啟源建議相關企業和代表機構及時安排辦理有關年報事宜，以免因逾期申報導致被列入經營異常名錄或罰款。如閣下需要啟源的專業服務，請隨時與本所聯繫，本所將竭誠為閣下提供相關的年報服務。
已委託啟源提供年報服務的客戶，請放心，本所已安排為閣下辦理有關年報事宜。
Failure to Complete China Industrial and Commercial Annual Report for 2018
According to the notice issued by State Administration for Market Regulation of the PRC, all companies, non-corporate enterprises, partnership enterprises, sole proprietorship enterprises, branches and individual businesses registered on before 31 December 2018, shall file an annual report for 2018 to the competent market regulation authorities starting from 1 January to 30 June 2019.
Entities that fail to file annual reports in compliance with the regulations will be listed in a list of abnormal business operations. Fines and penalties will be applied as well in some places.
For example, in Guangdong Province of the PRC, enterprises that fail to file annual reports for two consecutive years from 2015 will be imposed a fine of RMB5,000; a fine of RMB10,000 will be imposed if they fail to file annual reports for three consecutive years or above. Individual businesses that fail to file annual reports and refuse to correct will be imposed a fine of RMB100 up to RMB1,000.
All representative offices of foreign enterprises registered on or before 31 December 2018 shall file annual reports for 2018 to the competent market regulation authorities starting from 1 March to 30 June 2019.
2019/20年度香港財政預算案重點摘要
2019年2月27日，香港特別行政區財政司司長陳茂波先生于發表了2019/20年度財政預算案，預計2018/19年度盈餘為587億港元。財政儲備在2019年3月31日預計為1.16萬億港元。
根據財政預算案，香港本地生產總值在2018年度增長了3%，基本通脹率為2.6%，失業率2.8%為20年來的新低。預計2019度香港政府總收支為6,261億港元及6,078億港元，經濟增長率預計為2-3%, 通脹率約為2.5%，陳茂波表示，展望未來，失業率預料仍然會維持低企。
新財政預算案的籌備以「撐企業、保就業、穩經濟、利民生」為大方向。預算案中有關個人和企業稅務的主要建議如下：
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利民紓困及支持企業措施 |
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寬減75％2018-19課稅年度利得稅、薪俸稅及個人入息課稅，上限20,000港元 |
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Hong Kong Waives Business Registration Fees for 2019/20
Financial Secretary of the Hong Kong Special Administrative Region, Mr. Paul Chan Mo-po proposed to waive business registration fees for one year from 1 April 2019 to 31 March 2020 during the 2019/20 budget speech on 27 February 2019. Currently, the budget is under the scrutiny by the Legislative Council, but it is expected to be approved. Then the total fee for application or renewal of one-year business registration certificate shall be decreased to HKD250 from the current HKD2,250.
There are two types of business registration certificate, namely 1-year certificate and 3-year certificate. The amount payable under a certificate depends on the commencement date of the registration certificate. For local companies falling within the one-stop company and business registration, the amount payable for the first registration certificate depends on the date of making the related incorporation submission to the Companies Registry and the commencement date of the registration certificate is the date of incorporation. For renewal of certificates, the amount payable is determined by reference to the commencement date of the relevant renewal certificate. For a new business other than a local company, the commencement date of its first registration certificate is its date of commencement of business, not the date of application for business or branch registration.
The fee for the business registration certificate of a Hong Kong company is divided into two parts: the business registration fee and the levy. The business registration fee is to be waived according to the budget and the levy is still payable. If the budget is approved, the fee for the business registration certificate for companies and branches from 1 April 2019 shall be
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Business Registration Certificate（Starting from 1 April 2019） |
美國德拉瓦州有限責任公司註冊套裝
如非另有說明，本報價所述美國德拉瓦州（Delaware）公司，特指根據美國德拉瓦州有限責任公司法（Delaware Limited Liability Company Act）註冊成立之責任有限公司（Limited Liability Company, LLC）。
簡介
本所代理於美國德拉瓦州註冊成立一家責任有限公司之費用為1,300美元。本註冊套裝之費用已經包含了本所註冊服務費、美國德拉瓦州註冊地址（為期一年）、一份標準版本的營業協議（類似其他國家之有限公司之組織章程細則）以及註冊時需要支付予德拉瓦州公司註冊處的登記費。
註冊美國德拉瓦州公司，客戶需要提供資料包括擬使用之公司名稱、註冊資本及各成員之擁有份額（如多於一個成員）、各成員及經理的身份證明檔（例如護照或註冊證書）及居住地址的住址證明，例如水電費單、電話費單等。
A Brief Introduction on the Cumulative Withholding Method for Individual Income Tax Computation in China
China’s new Individual Income Tax law (“IIT”) law came into effect on January 1, 2019. According to the new IIT law, income from wages and salaries shall be subject to the seven-bracket progressive tax rates and shall be combined on an annual basis for computation of individual income tax. Individual income tax shall be calculated based on the cumulative withholding method, withheld and prepaid on a monthly basis, and annual tax clearance shall be arranged as per the actual income during the period from March 1 to June 30 of the following year.
From January 1, 2019, individual residents can enjoy six special additional deductions, including children's education costs, continuing education costs, critical illness medical expenses, housing mortgage interest or housing rent, and elderly care expenditures, when calculating comprehensive taxable income.
Since the end of year 2018, the tax authorities have made a series of publicity and interpretation for the special additional deduction policy, and most taxpayers have had a certain understanding of the special additional deduction policy and declared and filled the deductions in January. However, the tax authorities have not carried out necessary publicity and popularization on the new cumulative withholding method. In fact, the cumulative withholding calculation method has great impact on the cash flow of both employers and employees.
1. Definition of Cumulative Withholding Method
