CCH Learning SEA


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This is a hybrid session. You have the option to attend this live in-person or online via Zoom. Please select accordingly at registration.

The in-person session on 7th September will be conducted at:
Singapore Marriott Tang Plaza Hotel
(Legacy Suite, Level 2)
320 Orchard Road
Singapore 238865

With the Chinese tax authorities’ increased tightening of oversight with big data and artificial intelligence, companies will inevitably have to become more transparent. Hence, they are more likely to be exposed to potential tax risks, and this can result in severe penalties.

With the Management based in Singapore, how much do you know about your subsidiaries in China? What is the level of compliance? Has the Chinese subsidiary applied for the appropriate tax incentives?

In this timely workshop, the Trainer will explain and share with you how to do a China tax health-check review to identify tax planning opportunities and tax risks.

The Trainer will explain from practical perspectives the current tax administration in China, the statute of limitation and feasible ways to reduce the tax risks.

Programme Outline

Key areas and some of the issues covered in the Tax Review Checklist

Transfer pricing and inter-company transactions

  • What are the high risks areas that may trigger transfer pricing audit?
  • How to deal with voluntary transfer pricing adjustment and the possibility to avoid double tax?
  • Other legal risk arising from transfer pricing adjustment
  • Which types of expenses are listed out as non-tax deductible?
  • Which types of expenses are considered as hidden related party transactions?

Services and permanent establishment (PE)

  • Which types of services performed by Chinese subsidiaries may create PE of overseas companies? If so, what are the technical risks and practical risks?
  • How to reduce value added tax (VAT) on service fees received by Chinese subsidiaries from overseas?


  • What are the VAT costs on export? Can the VAT costs on export be reduced by changing the business model?
  • What are the VAT incentives? How to get additional VAT credit by changing the business model?
  • What are “deemed sales” and “abnormal loss”? Have the Chinese subsidiaries made the correct treatments?
  • How to deal with discounts and rebate to reduce VAT risks?

Enterprise Income Tax (EIT)

  • What are the EIT incentives which companies may have overlooked?
  • What are the major non-deductible items? Can a reclassification of expenses reduce the non-deductible items?
  • Which types of expenses will become non-deductible because of a poor accounting entry?

Individual income tax (IIT)

  • What is the responsibility on withholding of IIT of expatriates by the Chinese subsidiaries on salaries paid overseas?
  • What is the responsibility of the expatriates paying IIT on overseas incomes?
  • What are the tax differences on secondment with or without a local Chinese employment contract?
  • What are the IIT exempt items for expatriates working in China?
  • What are the IIT exempt items for Chinese employees?

Other taxes (Stamp Duty, Real Estate Tax and Land Use Tax)

  • What are the common errors on paying these taxes?

What you will learn

  • Understand the meaning of the financial statements of Chinese subsidiaries from tax perspectives
  • Identify the tax risks of the Chinese subsidiaries
  • Find solutions to reduce the risks and solve the problems
  • Identify tax planning areas which overseas management can consider

Target Audience

  • CEOs, CFOs
  • Regional Managers/Directors
  • Tax Managers/Professionals
  • Financial Controllers/Finance Directors/ Finance Managers
  • Anyone interested in identifying tax planning opportunities and tax risks for their Chinese subsidiaries

Expert Speaker

Bolivia Cheung

Bolivia has more than 20 years of experience in China tax and business advisory. She had spent 15 years in KPMG, before retiring as a Tax Partner in 2011. Having stationed in Guangzhou and Shanghai for over 8 years, she has vast experience in helping clients deal with their tax problems and challenges.

Bolivia is currently a member of the ACCA China Forum, and was also in the Steering Team of ACCA Southern China from 2004 to 2017. She is a Member of Working Party on Seminars of Accountancy Training Board of Hong Kong Vocational Training Council, and also a Member of the Customer Liaison Group for SMEs of the Trade and Industry Department of the Hong Kong SAR. She also lectures on China Tax in Universities and Institutions in Macau, Hong Kong and China.

This is a hybrid session. You have the option to attend this live in-person or online via Zoom. Please select accordingly at registration.

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