FLAT Legal Journal
Scenario: at the first tax finalisation, the FDI factory’s chief accountant is surprised by an unfamiliar notice: non-agricultural land use tax — a levy that never appeared in…
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Scenario: two projects are both advised they “get 15 years of land-rent exemption”: an electronics project in an incentivised sector in a specially disadvantaged mountainous province, and an…
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Scenario: the industrial park rezones to open a new arterial road: the factory’s plot loses a strip, and the remainder is offered relocation to another position inside the…
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Scenario: a bank wants to open a branch inside an industrial park to serve enterprises and workers; another business wants a canteen and a mini-supermarket right inside the…
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Scenario: the project team closes a factory purchase budget with the price and the seller’s income tax, but forgets the 0.5% registration fee entirely — an amount that…
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Scenario: the parties fix a factory project transfer price materially below the province’s land price list, confident that “price is for the parties to agree”. Three years later,…
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Scenario: after an inspection, the enterprise receives a retroactive land-rent collection decision for 4 years totalling many times one year’s rent, with accumulated late-payment interest. The board’s first…
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Scenario: the province hosting the factory issues a new land price list with sharp increases at many industrial positions. The finance director asks: how much does the factory’s…
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Scenario: a paint factory in the inner city receives notice that it falls into the planning-relocation class on environmental grounds. The board asks three things: what land incentives…
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Scenario: two factories of one group: one inside an industrial park in a developed province, one outside any park in a mountainous province. The finance team assumes the…
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