Dans ce numéro de China Briefing, nous examinerons attentivement le système chinois apparemment complexe de la taxe sur la valeur ajoutée. La TVA en Chine contribue pour une part importante aux recettes fiscales annuelles du pays et a un rôle essentiel au sein du système fiscal du gouvernement. Au début de 2009, les autorités centrales ont généralisé une réforme de la politique nationale sur la TVA qui avait auparavant été testée dans plusieurs régions du pays. La nouvelle réforme induit une modification du système chinois sur la TVA d'une perspective basée sur la production à une perspective basée sur la consommation. La réforme modifie également plusieurs des avantages fiscaux dont bénéficiaient les entreprises en Chine. Notre dossier de ce mois explique le système de la TVA en Chine, examine les taux et détaille les calculs pour les contribuables en général et ceux ayant un petit revenu. Il présente aussi les remboursements des taxes sur les exportations et aborde les mesures de la nouvelle réforme sur la TVA.
  - See more at: http://www.asiabriefing.com/store/book/comprendre-le-systme-chinois-de-la-taxe-sur-la-valeur-ajoute-61#sthash.Lc9W3NFH.dpuf

Voici venu l’époque des audits annuels en Chine, une époque pendant laquelle les entreprises effectuent le bilan de leurs activités en Chine continentale, préparent les déclarations annuelles de l’impôt sur le revenu des sociétés, et font le tour des problèmes qui peuvent entraver l’année à venir. C’est aussi un bon moment pour réexaminer la licence commerciale de l’entreprise; quelque chose que toutes les entreprises basées en Chine doivent faire chaque année. Dans ce numéro de China Briefing nous nous pencherons sur quelques uns des aspects les plus pertinents des règlementations concernant les audits chinois, examinerons certaines des considérations concernant l’impôt sur le revenu des sociétés à prendre en compte lorsqu’on rempli les formulaires de l’impôt sur le revenu des sociétés. Nous parlerons enfin de la procédure en vue de se préparer au renouvellement de la licence commerciale. Nous parcourrons aussi quelques uns des points importants de l’impôt individuel sur le revenu pour les expatriés vivant et travaillant en Chine.  

- See more at: http://www.asiabriefing.com/store/book/prparer-les-audits-annuels-en-chine-69#sthash.Mp4DtZng.dpuf

Dans ce numéro de China Briefing, nous examinerons les ressources humaines ainsi que la manière dont les entreprises étrangères implantées en Chine peuvent mieux les gérer. Employer et conserver un personnel compétent et efficace est l'une des clés menant à la réussite de votre entreprise en Chine continentale. Celles qui sont à même d'attirer et de garder de tels employés sont automatiquement plus performantes que celles qui doivent constamment batailler pour fidéliser leur personnel et lutter contre les rotations. Nous regarderons tout d'abord comment gérer au mieux le capital humain ; créer une stratégie de sortie efficace pour tous les employés, comprendre les ramifications de la loi sur les contrats de travail de 2008 et savoir quand et à quel montant doivent être verses les compensations aux employés licenciés.
 
Nous discuterons ensuite des options de sous-traitance de la main d'œuvre fournie par une tierce partie. Pour finir, nous éclairerons un malentendu fréquent concernant « FESCO ». Il semblerait que beaucoup de managers travaillant pour une entreprise étrangère pensent qu'il s'agit d'une entreprise ayant des succursales partout en Chine. La réalité est un peu plus complexe.

- See more at: http://www.asiabriefing.com/store/book/grer-votre-capital-humain-68#sthash.ZiLVAD4x.dpuf

Dans ce numéro de China Briefing, nous élargissons nos horizons et regardons l'Asie émergente. A partir des statistiques publiées par la société mondiale de service financier UBS, nous avons extrapolé et ajouté des chiffres supplémentaires pour aider à l'analyse des principales villes d'Asie, comprenant Bangkok, Pékin, Dehli, Hanoi, Hong Kong, Jakarta, Kuala Lumpur, Manille, Mumbai, Seoul, Shanghai, Singapour et Taipei. Pour la Chine, les chiffres démontrent clairement que le pays devient de plus en plus cher pour le commerce, alors que des centres moins onéreux en Inde et en Asie du Sud-est commencent à devenir plus attractifs. Cependant, alors que les coûts de fonctionnement en Chine augmentent, il en est de même du niveau de vie et par conséquent de grandes opportunités à la fois pour les investisseurs et la classe émergente des consommateurs sont désormais possibles en raison de l'augmentation des salaires.

- See more at: http://www.asiabriefing.com/store/book/le-comparatif-asiatique-67#sthash.SLjXSU3v.dpuf

Dans ce numéro de China Briefing, nous aborderons quelques unes des procédures nécessaires pour s'établir en Chine. Du choix d'un modèle opérationnel à l'établissement en règle de cette entité légale, ce numéro est la base pour ceux qui désirent implanter une entreprise en Chine continentale. Nous détaillerons chacune de quatre principales structures légales: le bureau de représentation, l'entreprise 100% à capitaux étrangers, l'entreprise commerciale à capitaux étrangers et la joint-venture. Décider laquelle de ces structures utiliser affectera considérablement la manière dont vous opérerez, et choisir la plus adaptée aux besoins spécifiques de votre compagnie est un premier pas dans l'implantation de votre activité en Chine. - See more at: http://www.asiabriefing.com/store/book/simplanter-en-chine-66#sthash.svf6W10c.dpuf

Avec la crise financière touchant toutes les facettes de l'économie réelle, ou qu'elles soient, les entreprises luttent et les multinationales sont forcées de réviser leurs stratégies globales en raison de flux de trésorerie et d'échéance de crédits qui deviennent problématiques. Pour conséquence, les flux des investissements directs étrangers ont décliné à leurs plus mauvais niveaux depuis des années. Certains pays ont été tentés par le protectionnisme alors que les principaux observateurs internationaux et organisations internationales continuent de repousser le début de la reprise supposée imminente. Il semble que l'année dernière, la Chine a enduré la crise plutôt facilement, mais ce sentiment est désormais révolu. Avec des investissements en baisse et la pression qui monte pour les entreprises étrangères afin de rationaliser les coûts en Chine, nous examinerons dans ce numéro de China Briefing quelques uns des aspects légaux et fiscaux essentiels auxquels les managers doivent être attentifs lorsqu'ils agissent en Chine continentale. Du domaine d'activité aux articles d'associations, en passant par les analyses de TVA et les politiques du marché des changes, ce numéro est incontournable pour toute personne cherchant à gérer efficacement ses opérations en Chine.
  - See more at: http://www.asiabriefing.com/store/book/contrlez-vous-vraiment-vos-oprations-en-chine-65#sthash.wLiqPzyc.dpuf

Avec les chaudes journées d'été qui se sont installées, c'est à cette période que les dirigeants étrangers retournent dans leurs pays d'origine pour se reposer et se rendre au siège social. Ayant cela à l'esprit, nous examinerons ce mois quelques points dont les managers doivent être conscients. Premièrement, nous aborderons la loi américaine sur les pratiques de corruption à l'étranger et ce que les entreprises opérant en Chine doivent connaître au sujet de cette loi. L'environnement des affaires en Chine peut être truffé des problèmes éthiques et les compagnies américaines doivent comprendre les responsabilités auxquelles elles s'exposent lorsqu'elles ont des activités en Chine continentale et comment elles peuvent éviter d'enfreindre le FCPA - See more at: http://www.asiabriefing.com/store/book/mener-des-affaires-a-letranger-mise-en-conformit-et-questions-commerciales-en-chine-64#sthash.boo7OnzE.dpuf

A la fin de la journée, il s’agit de gagner de l'argent, et c'est là où une solide planification stratégique pour optimiser et rapatrier les profits devient importante en Chine. Les affaires en Chine et les réglementations des prélèvements à la source peuvent être complexes, et les comprendre lors de l'établissement d'une entité en Chine ne permettra pas seulement à une entreprise d'envoyer son argent hors de la Chine, mais aussi d'en rapatrier plus et avec moins de difficultés. Dans ce numéro de China Briefing, nous examinerons le rapatriement des profits depuis la Chine, et spécialement les distributions « above-the-line », les prêts de dividende, les prélèvements à la source et la taxe professionnelle.

Bienvenue dans ce numéro de mai de China Briefing. Après la fête du travail et la fin du mois comme date limite pour remettre la documentation associée aux déclarations de revenu qui approche rapidement, nous aborderons dans ce numéro les prix de transfert en Chine. Les prix de transfert sont une réalité pour la plupart des multinationales en Chine, et avec la mise en place de la nouvelle loi sur le revenu des entreprises, le principe de pleine concurrence pour le prix des transactions internes à un groupe est désormais activement mis en application.
Dans ce numéro, nous examinerons comment les prix de transfert fonctionnent en Chine, la documentation associée requise lors de l'établissement des déclarations de revenu ? Comment gérer efficacement les risques liés aux prix de transfert ? Comment traiter les audits sur les prix de transfert et la mise en application par les autorités Chinoises ?

Dans ce numéro, nous aborderons le massif plan de relance de 4000 milliards de RMB que le gouvernement central chinois a annoncé l'année dernière afin de soutenir l'économie du pays. Ce nouveau plan prévoit des projets d'infrastructure, y compris des lignes ferroviaires et la construction de centrales électriques, une meilleure gestion des ressources en eau, une plus grande protection de l'environnement et de nombreuses initiatives pour aider la très large population rurale. Nous verrons également quelques-unes des réformes fiscales et des subventions que le gouvernement a introduites dans le cadre de son effort pour maintenir la croissance au dessus des 8%. La Chine a l'intention de dépenser l'ensemble de ces 4000 milliards de RMB au cours des deux prochaines années et il est plus que probable que ce gigantesque stimuli aura un profond effet sur le pays.

Préparer Les Audits Annuels en Chine

Gérer Votre Capital Humain

Le Comparatif Asiatique

S'Implanter en Chine

Contrôlez-vous (vraiment) vos opérations en Chine?

MENER DES AFFAIRES A L’ETRANGER: Mise en conformité et questions commerciales en Chine

Montrez-Moi l’Argent

Les Prix de Transfert en Chine

Comprendre le système Chinois de la taxe sur la valeur ajoutée

March 2009

Published 10 times a year, China Briefing Magazine covers legal, tax, and operational issues affecting foreign investors in China. The magazine enjoys a devoted following developed over a decade of providing practical technical information to business executives and investors.

1. You agree that the use of Magzter.com, the application and its services, are at solely at your own risk. Neither Magzter.com nor its associates nor employees nor third party content providers guarantee that the service will be completely uninterrupted or error-free or foolproof against miscreant activities. Nor do they warranty that you will get the exact results as expected or promised by the website or product.

11. THE SERVICE AND ALL PUBLICATIONS ARE PROVIDED ON AN 'AS IS' AND 'AS AVAILABLE' BASIS. MAGZTER, ITS AFFILIATES, SUPPLIERS, LICENSORS AND AGENTS EXPRESSLY DISCLAIM ALL WARRANTIES OF ANY KIND, WHETHER EXPRESS OR IMPLIED, INCLUDING BUT NOT LIMITED TO THE IMPLIED WARRANTIES OF MERCHANTABILITY, FITNESS FOR A PARTICULAR PURPOSE AND NON-INFRINGEMENT. WITHOUT LIMITING THE FOREGOING, NEITHER MAGZTER NOR ITS AFFILIATES, SUPPLIERS, LICENSORS OR AGENTS, MAKES ANY WARRANTY THAT (I) THE SERVICE WILL MEET YOUR REQUIREMENTS, (II) THE SERVICE WILL BE UNINTERRUPTED, TIMELY, SECURE, OR ERROR-FREE, (III) THE INFORMATION THAT MAY BE OBTAINED FROM THE USE OF THE SERVICE OR THAT MAY BE CONTAINED IN THE PUBLICATIONS WILL BE ACCURATE OR RELIABLE, OR (IV) THE QUALITY OF ANY PUBLICATIONS OR THE SERVICE WILL MEET YOUR EXPECTATIONS. YOU ARE SOLELY RESPONSIBLE FOR OBTAINING AND MAINTAINING RELIABLE INTERNET CONNECTIVITY AND YOUR DEVICE. MAGZTER IS NOT RESPONSIBLE FOR YOUR INABILITY TO DOWNLOAD CONTENT. ANY MATERIAL DOWNLOADED OR OTHERWISE OBTAINED THROUGH THE USE OF THE SERVICE IS DONE AT YOUR OWN DISCRETION AND RISK AND YOU WILL BE SOLELY RESPONSIBLE FOR ANY DAMAGE TO YOUR COMPUTER SYSTEM OR MOBILE DEVICE OR LOSS OF DATA THAT RESULTS FROM THE DOWNLOAD OF ANY SUCH MATERIAL. NO ADVICE OR INFORMATION, WHETHER ORAL OR WRITTEN, OBTAINED BY YOU FROM MAGZTER OR THROUGH OR FROM THE SERVICE SHALL CREATE ANY WARRANTY.

2. You will maintain and promptly update that information to keep it true, accurate, current and complete. You are responsible for maintaining the confidentiality of your account and password and for restricting access to your computer, and you agree to accept responsibility for all activities that occur under your account, including the selection and use of all content and services.

2.You will maintain and promptly update that information to keep it true, accurate, current and complete. You are responsible for maintaining the confidentiality of your account and password and for restricting access to your computer, and you agree to accept responsibility for all activities that occur under your account, including the selection and use of all content and services.

3. In no event will Magzter.com or any person or entity or third party involved in the creation, production and distribution of the content on the website and the application be liable in contract or legally for any damages, including and not limited to, direct, indirect, incidental, special, and consequential incurred to you while or on using Magzter.com. By registering on the website or downloading the application, you agree that the provisions mentioned in this section shall apply to all use of and content on the website and the application.

3. Without prior written or authorised permission from Magzter, you should not modify, copy, distribute or sell any content obtained from Magzter as everything published here is the proprietary property of Magzter or its licensors. As such unauthorised use may also violate applicable laws including copyright and trademark laws, Magzter strictly prohibits these and will terminate your access and account if any such illegal activity is proved or detected. You should also stand liable for the damages caused by these unauthorised activities. Except as permitted by the Publication's lawful owner, you acknowledge that you do not acquire any ownership rights by downloading Publications accessed through the Service. Except as explicitly required under copyright law or permitted by the features of the Service you may not modify, reverse engineer, publish, transmit, display, participate in the transfer or sale, create derivative works of, or in any way commercially exploit or provide to a third party the content of the App, the Publications, or any portion of them without the express permission of Magzter and the owner of such content. We do not grant you any licenses, express or implied, to the intellectual property of Magzter or Magzter's licensors.

5. You specifically acknowledge that Magzter.com is not liable for any kind of defamatory or offensive or illegal conduct of other users or third parties or their content and that the risk of injury from the foregoing rests entirely with you.

8. Magzter reserves all rights to monitor the content published and inputted by you for the purpose of determining whether you are compliant with these terms and conditions and other operating rules determined by Magzter. Magzter has the right to take decisions about the content and delete them at its own will.

9. Magzter is a distributor and NOT a publisher of the Publications and so Magzter has no editorial control over the content, including opinions, advice, statements, services, offers etc., that is represented in the magazines. So Magzter will not take responsibility for the accuracy or the reliability for any information or facts provided therein or that is made available through the service, by anyone other than authorised Magzter employees who are acting on their official capacities. Accordingly, we have no editorial control over the Publications. Any opinions, advice, statements, services, offers or other information or content expressed or made available by third parties, including those made in Publications offered by the Service, are those of the respective author(s) or publisher(s) and not of Magzter. Magzter will not be liable for any loss or damage caused by your reliance on information obtained through the Service or from the Publications. The Service may contain links to other Internet sites and third-party resources and Magzter does not assume any responsibility or liability for communications or materials available at such linked sites. These links are provided for your convenience only. You are solely responsible for understanding any terms and conditions that may apply when you visit or place an order through a third-party site.

Details of the objectionable content, including its link on our platform

Download your favorite titles and read them offline, anytime and anywhere

Gift your loved ones with a Magzter Gift Card instantly and give them the freedom to read their favorite magazines and newspapers from thousands of best-selling titles.

Gift your loved ones with a Magzter Gift Card instantly and give them the freedom to read their favorite magazines from thousands of best-selling titles.

Gift your loved ones with a Magzter Gift Card instantly and give them the freedom to read their favorite magazines from {{magCount}} best-selling international titles.

Girish Ramdas is the Co-founder and CEO of Magzter, a New York based startup that has been making waves in the global digital publishing business. Magzter has crossed 80 million users since its inception in 2011 from more than 150+ countries with 1000s of magazines, newspapers and books from more than 4,500 publishers worldwide. He has more than 25 years of experience in cross-platform publishing, including print, mobile, and Web development. During this period, he has co-founded and run three successful start-up businesses. He has enabled magazine companies to go digital and helps them monetize their content across the digital world. Girish's deep industry experience in online, mobile and publishing ecosystems has made him an expert in acquisition, marketing and monetizing digital content across platforms globally.

In the event that you encounter any objectionable content on our platform, we have put in place a grievance redressal policy to address your concerns.

Magzter Inc. (“Company”, “we”, “us” or “our”) knows that you care about how your personal information is used and shared. Please read the following privacy policy (the “Policy”) to learn more about our privacy practices. By visiting any of the websites operated by the Company, and any sub-domains thereof, or using any of our mobile applications and other methods of content distribution (collectively, the “Service”), you acknowledge that you accept the practices and policies outlined in this Policy, and you hereby consent that we will collect, use, and share your information in the following ways.

Magzter Inc. is the World's largest and fastest growing self-service, cross-platform digital newsstand with over 80 million users since its inception in 2011 and thousands of magazines and newspapers across 40+ categories and 60+ languages. Headquartered in New York, Magzter has its local presence in Amsterdam, London, Mexico City, Chennai, Mumbai, New Delhi, Bengaluru, Singapore, and will soon be expanding to other countries. Founded by global entrepreneurs, Girish Ramdas and Vijay Radhakrishnan in June 2011, Magzter enables magazine and newspaper publishers around the world to create and deliver digital editions of their titles to global consumers.

Magzter is committed to providing a safe and secure platform for our users. Please note that Magzter is merely a platform for publishers to distribute their content. We do not control or endorse the content published on our platform. We cannot be held responsible for the actions of our publishers or their content.

Magzter is not responsible for compensating any party that has suffered damages or incurred costs due to any content, or part of the content, that violates their rights. Magzter is not liable to face any legal action in civil court for any violation of rights caused by any content, or part of the content, that infringes the rights of a third party.

Magzter offers the world’s largest {{allyoucanread}} subscription service called {{gold}} which gives digital readers unlimited access to 8,500+ magazines and newspapers for a monthly subscription price. Magzter also has the largest number of stories in the world with its game-changing ezRead 2.0 feature for its apps, which enables smartphone and small-screen mobile users to enjoy magazine content the way it was meant to be enjoyed, with article text that is easy to read and is accompanied by stunning videos and high resolution photography.

Magzter offers the world’s largest “All-You-Can-Read” subscription service called Magzter GOLD which gives digital readers unlimited access to 8,500+ magazines and newspapers for a monthly subscription price. Magzter also has the largest number of stories in the world with its game-changing ezRead 2.0 feature for its apps, which enables smartphone and small-screen mobile users to enjoy magazine content the way it was meant to be enjoyed, with article text that is easy to read and is accompanied by stunning videos and high resolution photography.

Name

Note: This will only share the cover and the publication information, but not the content.

Please fill out this form if you need any help regarding publishing your content on Magzter

Prior to Magzter, he was the President of Dot Com Infoway (DCI) and Galatta Media. His duties included strategic marketing, partnership development, and monetizing content globally. DCI grew from a small team of 3 in 2000 to 300 by 2011 and was dealing with web, software and app development for clients globally.

Since we launched, Magzter has been committed to partnering with global organizations to provide the greatest possible newsstand technology & service to our customers. Whether you are looking to offer magazine subscriptions to your customer database or just want to learn more, Magzter is committed to helping your business grow. To find out more, please fill out the questionnaire below:

The DMCA allows us to restore the removed content if the party filing the original DMCA Notice does not file a court action against you within ten business days of receiving the copy of your Counter Notice.

This Policy covers Company’s treatment of personally identifiable information (“Personal Information”) and other information about you and your computer or device that Company gathers when you are accessing the Service. We may collect Personal Information from you, as explained in more detail below, and we use this Personal Information internally in connection with our Services, including to personalize, provide, and improve our products, services, content, and advertising, and to allow you to set up a user account and profile, to contact you, to fulfill your requests for certain products and services, and to analyze how you use the Services. In certain cases, we may also share some Personal Information with third parties, but only as described in point 4.

This title is included with your Magzter GOLD subscription

To analyze the quality of content and provide appropriate feedback to publishers

We have designated a Grievance Officer to address any complaints related to objectionable content.

We request that any complaint related to objectionable content be sent to the Grievance Officer through email to the above-mentioned email address. We also request that you provide the following details when making a complaint:

and the App that provides you the capability to order, subscribe to and receive the delivery of various magazines, books, news and magazine and publication related content (collectively known as 'Publications') and to have these digital versions of the Publications delivered to you

c. We also collect information associated with your use of the application in order to make personalized recommendations. If you provide your third-party account credentials to us, you understand some content and/or information in those accounts (“Third Party Account Information”) may be transmitted into your account with us if you authorize such transmissions, and that Third Party Account Information transmitted to the Service is covered by this Policy.

f. The Personal Information we collect allows us to respond to your requests, improve our products and services, customize the advertising and content you see, and communicate with you about new products.

is the World's largest and fastest growing self-service, cross-platform digital newsstand with over 87 million users since its inception in 2011 and thousands of magazines and newspapers across 40+ categories and 60+ languages. Headquartered in New York, Magzter has its local presence in Amsterdam, London, Mexico City, Chennai, Mumbai, New Delhi, Bengaluru, Singapore, and will soon be expanding to other countries. Founded by global entrepreneurs, Girish Ramdas and Vijay Radhakrishnan in June 2011, Magzter enables magazine and newspaper publishers around the world to create and deliver digital editions of their titles to global consumers.

n. We will also use usage information in order to ensure users adhere to our Terms of Use. For example, a user’s usage information will help us confirm that a user only downloads a magazine or other content a permitted number of times or to a permitted number of devices.

which gives digital readers unlimited access to 8,500+ magazines and newspapers for a monthly subscription price. Magzter also has the largest number of stories in the world with its game-changing ezRead 2.0 feature for its apps, which enables smartphone and small-screen mobile users to enjoy magazine content the way it was meant to be enjoyed, with article text that is easy to read and is accompanied by stunning videos and high resolution photography.

{{magzter}} is the World's largest and fastest growing self-service, cross-platform digital newsstand with over 87 million users since its inception in 2011 and thousands of magazines and newspapers across 40+ categories and 60+ languages. Headquartered in New York, Magzter has its local presence in Amsterdam, London, Mexico City, Chennai, Mumbai, New Delhi, Bengaluru, Singapore, and will soon be expanding to other countries. Founded by global entrepreneurs, Girish Ramdas and Vijay Radhakrishnan in June 2011, Magzter enables magazine and newspaper publishers around the world to create and deliver digital editions of their titles to global consumers.

China Briefing - French Magazine - Comprendre le système Chinois de la taxe sur la valeur ajoutée

China Briefing - French Magazine - Comprendre le système Chinois de la taxe sur la valeur ajoutée

In this issue

China Briefing - French Magazine Description: