China: Tax

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Tax law and international tax law thought leadership, articles, podcasts, videos and webinars from expert sources across the legal world. Explore insights covering topics such as capital gains tax, corporate tax, income tax, inheritance tax, national insurance, property taxes, sales taxes, VAT, GST, tax authorities, transfer pricing and withholding tax.

China Introduces New Reporting Obligations For Online Platform Operators

On June 20, 2025, China issued State Council Order No. 810 (the Order), introducing new reporting obligations for online platform operators. These requirements mandate platform operators to submit...

AM

Alvarez & Marsal

Strategies For Formulating Tax Clauses In Cross-Border Royalty Contracts

Among the cross-border contracts between Chinese and foreign enterprises, the most common are purchase and sale contracts for goods, service contracts, royalty contracts and so on.

SL

Shaohe Law Firm

How Tax Cuts And Jobs Act Renewal Would Affect Your Wallet

The Tax Cuts and Jobs Act (TCJA) of 2017, which was signed into law during President Donald Trump's first term, lowered tax rates overall. While the current legislation is slated to expire at the end of 2025 if Congress...

KR

Kaufman Rossin

Soft Launch/Pilot Program For Advance Tax Rulings In China

Under mainland China's tax system, tax bureaus have relatively strong discretionary power in the application of tax laws. Additionally, because the informal rulings of tax authorities are almost

DH

DaHui Lawyers

Corporate Tax Comparative Guide

Guangdong Kingbridge (Shenzhen) Law Firm

离岸公司跨境架构设计的合规建议

AB

AnJie Broad Law Firm

Transforming Asia Into The New Global IP Powerhouse: Hong Kong SAR And China Tax Considerations

AM

Alvarez & Marsal

China Transactions When Your Due Diligence Says Don't Do It

HS

Harris Sliwoski

CPC's Third Plenary Session Heralds New Directions For China Economy

AM

Alvarez & Marsal

Chinese Transfer Pricing Adjustments Call For Sticking To Basics

AM

Alvarez & Marsal

Asia Tax Bulletin - Summer 2024

MB

Mayer Brown

A&M China Investment Observation Series: Shanghai Hongqiao Investment Policies And Incentives

AM

Alvarez & Marsal

Risks to VAT exemptions on cross-border service income in China

RC

R&P China Lawyers

Doing Business In China's Mainland

TG

TMF Group BV

中国、完全なAI産業体系を形成　AI特許出願件数が世界1位

China Technology

K

Kangxin

This Is (Still) China (Video)

China Commercial

HS

Harris Sliwoski

DeepSeek Facing Legal Challenges In Overseas Market

Worldwide Technology

LO

Llinks Law Offices

2025香港稳定币牌照申请深度剖析（上）

TY

Tian Yuan Law Firm

跨境电商知识产权困境——"附表A"诉讼

SY

Shanghai YaoWang Law Offices

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Related Country Guides

Tax Treaties

Soft Launch/Pilot Program For Advance Tax Rulings In China

Under mainland China's tax system, tax bureaus have relatively strong discretionary power in the application of tax laws. Additionally, because the informal rulings of tax authorities are almost

DH

DaHui Lawyers

Tax Practice Of Overseas Shareholders Receive Dividends From PRC

Dividend repatriation is one of the main methods used by overseas shareholders for retrieving funds from Chinses investments, given the jurisdiction's foreign exchange controls.

H

Hawksford

浅析外籍人员个税缴纳

目前正值2020年个人所得税汇算清缴期间，又恰逢最近有客户咨询外籍人员的个税汇算缴纳问题，相信有不少朋友都有同样的疑惑，笔者便借此机

AB

AnJie Broad Law Firm

Multilateral Instrument: The Application Of The Entry-into-Effect Article To The Iceland-Japan Tax Agreement (Part 2)

CT

China Tax & Investment Consultants Ltd

Multilateral Instrument: The Application Of Specific Activity Exemption Article To Covered Tax Agreements

CT

China Tax & Investment Consultants Ltd

An Examination Of The BEPS Action On Artificial Avoidance Of Permanent Establishment Status (Part 1)

CT

China Tax & Investment Consultants Ltd

Multilateral Instrument: Analysis On The Application Of The Entry-Into-Force And The Entry-Into-Effect Articles To Covered Tax Agreements (Part 2)

CT

China Tax & Investment Consultants Ltd

Multilateral Instrument: Analysis On The Application Of The Entry-Into-Force And The Entry-Into-Effect Articles To Covered Tax Agreements (Part 1)

CT

China Tax & Investment Consultants Ltd

Analysis On The Application Of Articles 7(6) And 7(7) Of The Multilateral Instrument To The Covered Tax Agreements

CT

China Tax & Investment Consultants Ltd

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Income Tax

China Introduces New Reporting Obligations For Online Platform Operators

On June 20, 2025, China issued State Council Order No. 810 (the Order), introducing new reporting obligations for online platform operators. These requirements mandate platform operators to submit...

AM

Alvarez & Marsal

Strategies For Formulating Tax Clauses In Cross-Border Royalty Contracts

Among the cross-border contracts between Chinese and foreign enterprises, the most common are purchase and sale contracts for goods, service contracts, royalty contracts and so on.

SL

Shaohe Law Firm

高温天气劳动保护相关法律问题问答

时近盛夏，高温天气劳动保护又成为职工、企业、政府部门以及社会各界关注的热点话题。本文将结合国家相关法律规定，对职工高温天气劳

China Employment

AB

AnJie Broad Law Firm

矿业权出让收益与资源税的差异及中外合作项目中的承担责任分析

AB

AnJie Broad Law Firm

Legal Aspects Of Real Estate Transactions In China

China Real Estate

GI

GRATA International

How Tax Cuts And Jobs Act Renewal Would Affect Your Wallet

KR

Kaufman Rossin

Securing Financial Futures With Private Wealth Management

China Wealth Mgt

DH

DaHui Lawyers

离岸公司跨境架构设计的合规建议

AB

AnJie Broad Law Firm

Transforming Asia Into The New Global IP Powerhouse: Hong Kong SAR And China Tax Considerations

AM

Alvarez & Marsal

See more

Transfer Pricing

离岸公司跨境架构设计的合规建议

在当前全球经济一体化加速推进的背景下，国内企业纷纷将目光投向海外市场，寻求新的增长点。

AB

AnJie Broad Law Firm

Chinese Transfer Pricing Adjustments Call For Sticking To Basics

Multinational enterprises (MNEs) operating in China need to be aware of the significant practical challenges embedded in Chinese transfer pricing adjustment scenarios.

AM

Alvarez & Marsal

2020 Tax Updates: Asia Pacific

What tax measures have been introduced to support businesses impacted by COVID-19 – and what other rules have changed in APAC since 1 January?

TG

TMF Group BV

Developments In China Customs' Retrospective Import Price Adjustment Mechanism

China International

D

Dentons

企业"走出去"之架构安排与风险浅析 ——以税务筹划为视角

DO

DeHeng Law Offices

Tax, Accounting, And Audit In China 2019-20 – New Publication From China Briefing

China Accounting

DS

Dezan Shira & Associates

Creare una Holding ad Hong Kong per fare Business In Cina

DS

Dezan Shira & Associates

Establishing A Hong Kong Holding Company For Your Business In China

China Commercial

DS

Dezan Shira & Associates

China And Italy Sign New Double Taxation Agreement

DS

Dezan Shira & Associates

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Corporate Tax

Corporate Tax Comparative Guide

Corporate Tax Comparative Guide for the jurisdiction of China, check out our comparative guides section to compare across multiple countries

Guangdong Kingbridge (Shenzhen) Law Firm

The New "Clean Vehicle" Tax Credit

This Client Advisory describes requirements that must be satisfied to qualify for the new "clean vehicle" tax credit, following enactment of the Inflation Reduction Act of 2022 (the "IRA").

KD

Kelley Drye & Warren LLP

Pre-tax additional deduction for R&D expenses in China

Qualified enterprises are being encouraged to increase investment in R&D, and to better support technological innovation.

A

Acclime

Boosting small business growth: Exciting tax incentives unveiled in China for 2023

A

Acclime

Preferential income tax policies for micro and small enterprises with thin profit

A

Acclime

Tax Practice Of Overseas Shareholders Receive Dividends From PRC

H

Hawksford

Why a tax health check is important in China.

A

Acclime

2020年亚太地区税务趋势

TG

TMF Group BV

2020 Tax Updates: Asia Pacific

TG

TMF Group BV

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Latest Videos

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Tax Compliance In China (Video)

IP

IPO Pang Xingpu

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