= Doing Business reform making it easier to do business. 
= Doing Business reform making it more difficult to do business.
DB2011:
Paying Taxes:
China’s new corporate income tax law unified the tax regimes for domestic and foreign enterprises and clarified the calculation of taxable income for corporate income tax purposes.
DB2010:
Trading Across Borders:
Trade credit restrictions were relaxed in response to the economic and financial crisis. Foreign exchange authorization is no longer required.
DB2009:
Getting Credit:
Getting credit was made easier by expanding the range of assets that can be used as collateral through a new property law in October 2007. Accounts receivable and a combination of assets can now be used to secure a loan.
Paying Taxes:
The tax burden was reduced on businesses by reducing the corporate income tax rate from 33.3 percent to 25 percent and unifying the criteria and accounting methods for tax deductions.
Enforcing Contracts:
The rules on enforcement of judgments were tightened, making it harder for debtors to prevent enforcement.
DB2008:
Dealing with Construction Permits:
Beijing and Shanghai now process applications for construction permits electronically and allow construction companies to apply for safety certificates online, reducing delays.
Getting Credit:
A new bankruptcy law gives secured creditors priority in receiving proceeds from their collateral if the borrower becomes insolvent. The bankruptcy law also allows bankruptcy administrators to operate the insolvent company in place of the original management. And a new property law expands the range of assets that can be used as collateral to include inventory and accounts receivable. Before the reform, Chinese businesses held more than $2 trillion in "dead capital" - assets that could not be used as collateral because of restrictions in laws. With the new property law, some of these assets can be used for loans to expand businesses.
Resolving Insolvency:
The first law regulating the bankruptcy of private enterprises since 1949 came into effect. Secured creditors with claims created after the law was passed now rank first in payment priority, even over tax and new wage claims. A reorganization procedure for restructuring insolvent companies was also introduced. Finally, the law introduced provisions for bankruptcy administrators, creditors' committees.