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.

Navigating China's New Tax Credit For Foreign Reinvestment

China has enhanced its foreign investment incentives by introducing a tax credit mechanism alongside the existing tax deferral framework.

KW

King & Wood Mallesons

Unlocking The 'Silent T' In ESG – What This Means From A Tax Governance And Risk Management Perspective

The ATO has recently stated that there is a ‘silent T' in ESG. In this article, we explore the ‘silent T', and explain how a taxpayer's tax governance and risk management policies needs...

KW

King & Wood Mallesons

基于红筹模式下港股IPO的税务风险分析

随着近期中国企业对香港证券市场的兴趣日益浓厚，赴港上市的案例不断涌现，这一趋势在当前境内监管机构对IPO审核标准日趋严格的大背景下&

JT

Beijing Jincheng Tongda & Neal Law Firm

With PN2, China's New Tax Credit For Foreign Reinvestment Offers An Opportunity For Multinational Companies To Recycle Cash For Expansion In China

China announced a new incentive regime aimed at encouraging foreign investors to reinvest profits onshore.

AM

Alvarez & Marsal

New regulations to impact VAT in cross-border transactions

RC

R&P China Lawyers

China's Notice 4 Reinstates VAT On Bond Interest Income From New Bonds Issued On Or After August 8, 2025

AM

Alvarez & Marsal

Corporate Tax Comparative Guide

Guangdong Kingbridge (Shenzhen) Law Firm

VAT Reimposition On Government Bonds, Local Government Bonds, And Financial Bonds

KP

KPMG

China Introduces New Reporting Obligations For Online Platform Operators

AM

Alvarez & Marsal

Strategies For Formulating Tax Clauses In Cross-Border Royalty Contracts

SL

Shaohe Law Firm

How Tax Cuts And Jobs Act Renewal Would Affect Your Wallet

KR

Kaufman Rossin

Soft Launch/Pilot Program For Advance Tax Rulings In China

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

국가지식산권국,허베이성의 "AI를 특허 전환 및 활용 촉진 시범사업"지원 승인

K

Kangxin

Asia's Capital Is On The Move: The View From Australia And Singapore (Podcast)

Worldwide Strategy

KW

King & Wood Mallesons

This Is (Still) China (Video)

China Commercial

HS

Harris Sliwoski

特朗普关税是否合宪十二州诉特朗普案中的权力边界博弈

China International

AB

AnJie Broad Law Firm

观点 | 中美关税博弈对医药行业的影响快评

China International

HK

Han Kun 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

Equity Investment From United Kingdom Into China

Agreements to transfer shares in a PRC company are typically subject to PRC stamp duty at a rate of 0.05% of the consideration, which applies to both the purchaser and the seller.

China Commercial

KW

King & Wood Mallesons

Equity Investment From US Into China

Agreements to transfer shares in a PRC company are typically subject to PRC stamp duty at a rate of 0.05% of the consideration, which applies to both the purchaser and the seller.

China Commercial

KW

King & Wood Mallesons

Navigating China's New Tax Credit For Foreign Reinvestment

China has enhanced its foreign investment incentives by introducing a tax credit mechanism alongside the existing tax deferral framework.

KW

King & Wood Mallesons

基于红筹模式下港股IPO的税务风险分析

JT

Beijing Jincheng Tongda & Neal Law Firm

China's Notice 4 Reinstates VAT On Bond Interest Income From New Bonds Issued On Or After August 8, 2025

AM

Alvarez & Marsal

VAT Reimposition On Government Bonds, Local Government Bonds, And Financial Bonds

KP

KPMG

China Introduces New Reporting Obligations For Online Platform Operators

AM

Alvarez & Marsal

Strategies For Formulating Tax Clauses In Cross-Border Royalty Contracts

SL

Shaohe Law Firm

高温天气劳动保护相关法律问题问答

China Employment

AB

AnJie Broad Law Firm

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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

Unlocking The 'Silent T' In ESG – What This Means From A Tax Governance And Risk Management Perspective

The ATO has recently stated that there is a ‘silent T' in ESG. In this article, we explore the ‘silent T', and explain how a taxpayer's tax governance and risk management policies needs...

KW

King & Wood Mallesons

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

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

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Latest Videos

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Tax Compliance In China (Video)

IP

IPO Pang Xingpu

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