The Deloitte China National Tax Technical Centre (“NTC”) was established in 2006 to continuously improve the quality of Deloitte China’s tax services, to better serve the clients, and to help Deloitte China’s tax team excel. The Deloitte China NTC prepares and publishes “Tax Analysis”, “Tax News”, etc. These publications include introduction and commentaries on newly issued tax legislations, regulations and circulars from technical perspectives. The Deloitte China NTC also conducts research studies and analysis and provides professional opinions on ambiguous and complex issues.