Encore en chine...
Auteur | Legal News |
Pages | 10-11 |
Chine : entrée en vigueur au 1er janvier 2008 de la réforme du système fiscal
Jusqu'à présent, les investisseurs étrangers bénéficiaient en Chine d'un régime fiscal plus favorable que celui applicable aux entreprises nationales. Cette ère a pris fin au 1er janvier 2008 avec l'entrée en vigueur de la loi du 16 mars 2007 qui instaure un nouveau système fiscal, mettant sur un pied d'égalité entreprises à capitaux chinois et entreprises à capitaux étrangers. Désormais, les entreprises sont soumises à un taux d'imposition unifié de 25 %, contre 33 % précédemment pour les entreprises chinoises et 15 %, voire 11 %, pour les entreprises étrangères. Le nouveau dispositif instaure par ailleurs des taux spéciaux : 20 % pour les petites entreprises (au chiffre d'affaires inférieur à 300.000 yuans) et 15 % pour les sociétés à l'activité dans les nouvelles technologies. Les sociétés qui investiront dans des PME innovantes bénéficieront également de déductions fiscales. Il est à noter que le système d'exemption de taxes, dont bénéficiaient les entreprises étrangères les trois premières années de leur implantation dans une zone de développement, a été supprimé. Enfin, le rapatriement des dividendes à l'étranger sera dorénavant soumis à une retenue à la source de 10 %.
Entrée en vigueur de la loi chinoise de 2007 sur les faillites
Lin Ya-Song, avocat en Chine depuis 1998, titulaire d'un DEA du droit international et d'un DSU de droit commercial français à l'Université de Panthéon-Assas ainsi que d'un DEA de droit international en Chine, a résumé pour le Monde du Droit les principales dispositions de la nouvelle loi chinoise sur les faillites entrée en vigueur au mois de juin 2007. Il nous fournit également ses premiers commentaires.
L'article 2 La nouvelle loi ne s'applique qu'aux personnes morales de capitaux. Elle ne peut viser ni les consommateurs, ni les entreprises individuelles. Leur inclusion dans le champ d'application a été fortement discutée au cours de travaux préparatoires. De même, à la différence du projet de 2004, la nouvelle loi ne traite pas des procédures collectives des sociétés de personnes. Elle exclut donc clairement toute...
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