High-value embedded assets
Where land, real estate, IP, mining rights or similar assets exceed the relevant proportion of total assets, tax authorities may refer to a qualified valuation report.
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China legal tool China law National framework
Interactive China legal orientation tool. Review the result with the relevant legal guide and qualified counsel where facts or local implementation matter.
Where land, real estate, IP, mining rights or similar assets exceed the relevant proportion of total assets, tax authorities may refer to a qualified valuation report.
Use the output to organize the facts, then confirm the source, evidence, local implementation and available remedy before acting.