Mainland and Hong Kong Closer Economic Partnership Arrangement (CEPA)
Taxation
Relevant Mainland Rules and Regulations
Rules and regulations promulgated by the Mainland authorities relating to the implementation of commitments under CEPA :
- "Foreign Investment Law of the People's Republic of China" (March 2019) (in Chinese only)
- "Implementation Regulations of the Foreign Investment Law of the People's Republic of China" (Order of the State Council of the People's Republic of China No. 723 - Dec 2019) (in Chinese only)
- According to the Agreement on Trade in Services, in the Qianhai Area of Shenzhen in China (Guangdong) Pilot Free Trade Zone, the restriction on the number of partners from Hong Kong Certified Tax Agents not exceeding 35% of the total number of partners in a tax agent firm is removed; and the restriction of Tax Agents (Certified Tax Agents) to practise in the partnership tax agent firm for at least 180 days every year since its establishment is removed.
- For details, please refer to: