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 To Cut Export Tax Rebates For Key Solar And Battery Products

China has a VAT rebate system that reduces the 13% domestic value-added tax (VAT) on certain exported goods.

KL

Herbert Smith Freehills Kramer LLP

员工费用报销中隐藏的税务风险 (下)

在利用虚假发票进行费用报销的情况下，企业作为受票方受到虚开增值税发票调查的原因，大多数是因为开票方主管税务机关已经查明开票方存在

SL

Shaohe Law Firm

员工费用报销中隐藏的税务风险 (上)

企业在日常经营中会发生大量的员工费用报销，其中也暗藏着大量的风险且涉及的范围广泛，包括劳动人事、商业贿赂、税务等领域。如何预防和

SL

Shaohe Law Firm

Hidden Tax Risks In Employee Expense Reimbursement Of Chinese Enterprises

A large number of employee reimbursements occur in the daily operation of Chinese enterprises where there are many hidden risks which cover a wide range, including risks in labor, commercial bribery, taxation and etc.

SL

Shaohe Law Firm

China's 2026 VAT supporting documents and what enterprises should do next

A

Acclime

China VAT law with key insights on the implementation regulations

A

Acclime

《增值税法》及《实施条例》下增值税的主要发展与变化（一）

FP

Fangda Partners

Macau SAR Publishes Implementation Rules For Transfer Pricing Administration

KP

KPMG

New Regulations Unveiled, Ushering In A New Era For China VAT

KP

KPMG

Tax Alert: 2025 Update To The OECD Model Tax Convention - Global Mobility And Beyond

AM

Alvarez & Marsal

美国小额免税额取消对跨境电商的影响

JT

Beijing Jincheng Tongda & Neal Law Firm

全球税收透明背景下的中国受控外国企业（CFC）规则深度解析与合规指引（上篇）

JT

Beijing Jincheng Tongda & Neal Law Firm

China Issues Draft VAT Implementation Regulations For 2026 Tax Reforms

GGI Global Alliance

Navigating China's New Tax Credit For Foreign Reinvestment

KW

King & Wood Mallesons

China's 2026 VAT supporting documents and what enterprises should do next

A

Acclime

海上货物运输中货物短量的认定 -- 以一起木材运输案[1]为视角

China Transport

JT

Beijing Jincheng Tongda & Neal Law Firm

Why Demand Letters To China Suppliers Often Backfire

HS

Harris Sliwoski

Shaohe & Benelux Chamber: A Partnership That Empowers Talent (Video)

China Law Performance

SL

Shaohe Law Firm

China's Amended Cybersecurity Law Takes Effect

China Technology

GT

Greenberg Traurig, LLP

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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

员工费用报销中隐藏的税务风险 (下)

在利用虚假发票进行费用报销的情况下，企业作为受票方受到虚开增值税发票调查的原因，大多数是因为开票方主管税务机关已经查明开票方存在

SL

Shaohe Law Firm

Hidden Tax Risks In Employee Expense Reimbursement Of Chinese Enterprises

A large number of employee reimbursements occur in the daily operation of Chinese enterprises where there are many hidden risks which cover a wide range, including risks in labor, commercial bribery, taxation and etc.

SL

Shaohe Law Firm

China's 2026 VAT supporting documents and what enterprises should do next

These announcements clarify critical matters including the scope of taxation, preferential policies and collection and administration procedures.

A

Acclime

China VAT law with key insights on the implementation regulations

A

Acclime

全球税收透明背景下的中国受控外国企业（CFC）规则深度解析与合规指引（上篇）

JT

Beijing Jincheng Tongda & Neal Law Firm

Equity Investment From United Kingdom Into China

China Commercial

KW

King & Wood Mallesons

Equity Investment From US Into China

China Commercial

KW

King & Wood Mallesons

Navigating China's New Tax Credit For Foreign Reinvestment

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

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Transfer Pricing

Macau SAR Publishes Implementation Rules For Transfer Pricing Administration

The Macau Special Administrative Region of the People's Republic of China ("Macau SAR") government officially issued the "Implementation Rules for Transfer Pricing" (Administrative Regulation No. 11/2025)...

KP

KPMG

Tax Alert: 2025 Update To The OECD Model Tax Convention - Global Mobility And Beyond

On 19 November 2025, the OECD released the 2025 update to the OECD Model Tax Convention (OECD MTC), introducing significant enhancements aimed at improving tax certainty...

AM

Alvarez & Marsal

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

AM

Alvarez & Marsal

2020 Tax Updates: Asia Pacific

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

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Corporate Tax

China's 2026 VAT supporting documents and what enterprises should do next

These announcements clarify critical matters including the scope of taxation, preferential policies and collection and administration procedures.

A

Acclime

China VAT law with key insights on the implementation regulations

This legislative upgrade consolidates existing policies while introducing changes that will impact how businesses operate, particularly those engaged in cross-border transactions.

A

Acclime

Tax Alert: 2025 Update To The OECD Model Tax Convention - Global Mobility And Beyond

On 19 November 2025, the OECD released the 2025 update to the OECD Model Tax Convention (OECD MTC), introducing significant enhancements aimed at improving tax certainty...

AM

Alvarez & Marsal

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

KW

King & Wood Mallesons

Corporate Tax Comparative Guide

Guangdong Kingbridge (Shenzhen) Law Firm

The New "Clean Vehicle" Tax Credit

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

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Latest Videos

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Tax Compliance In China (Video)

IP

IPO Pang Xingpu

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