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.

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

China's new VAT Law from 2026 clarifies cross-border service taxation, expands zero-rated exports & tightens compliance for multinationals.

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

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

HS

Harris Sliwoski

从小米高管"泄密"被辞事件看企业商业秘密保护与法律责任——企业如何通过有效制度和措施，防止泄密及违反利益冲突行为

JT

Beijing Jincheng Tongda & Neal Law Firm

The Personal Information Protection Officer System Has Been Officially Implemented, Marking A Further Step Towards The Normalization Of Personal Information Protection In China

China Technology

L

Lusheng Law Firm

反不正当竞争法修订要点解读

AC

AFD China

劳动法新规解读系列①：《劳动争议司法解释（二）》重点条款

China Employment

AB

AnJie Broad Law Firm

China's New AI Labeling Rules: What Every China Business Needs To Know

China Technology

HS

Harris Sliwoski

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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

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

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

On July 31, 2025, the Ministry of Finance (MoF) and State Taxation Administration (STA) of the People's Republic of China (PRC) jointly released Public Notice No. 4 of 2025 (Notice 4)...

AM

Alvarez & Marsal

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

On 31 July 2025, the Ministry of Finance of the People's Republic of China (MOF) and the State Taxation Administration of The People's Republic of China (STA) jointly issued Announcement No. 4 [2025]...

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

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

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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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