= Doing Business reform making it easier to do business. 
= Doing Business reform making it more difficult to do business.
DB2013:
Starting a Business:
China made starting a business less costly by exempting micro and small companies from paying several administrative fees from January 2012 to December 2014.
Dealing with Construction Permits:
China simplified the process of obtaining a construction permit by streamlining and centralizing preconstruction approvals.
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:
China eased trade finance by relaxing its trade credit rules.
DB2009:
Getting Credit:
In October 2007, China expanded the range of assets that can be used as collateral with its new Property law. It is now possible for entrepreneurs to use accounts receivables and a changing pool of assets to secure a loan.
Paying Taxes:
Corporate income tax rate will be reduced from 33.3% to 25%. The criteria and accounting methods for tax deductions has been unified.
Enforcing Contracts:
China tightened the rules on enforcement of judgments, restricting the ways for judgment debtors to hide assets and escape enforcement. This should lead to more successful enforcements, building trust in dispute resolution by the courts.
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:
According to the law, secured creditor is entitled to obtain payment in priority over debtor’s specific asset.
Resolving Insolvency:
China adopted a new Enterprise Bankruptcy Law that introduced reorganization procedures; allowed for the formation of creditors' committees; granted rights to secured creditors; and established a role for professional bankruptcy administrators.