China: Sales Taxes: VAT, GST

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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.

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

China Issues Draft VAT Implementation Regulations For 2026 Tax Reforms

On 11 August 2025, China's Ministry of Finance and State Taxation Administration released draft value-added tax (VAT) implementation regulations to accompany...

GGI Global Alliance

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

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

China To Eliminate Foreign Investment Restrictions In Cloud And Other Telecom Services

China Government

DH

DaHui Lawyers

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

AM

Alvarez & Marsal

Asia Tax Bulletin - Summer 2024

MB

Mayer Brown

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

RC

R&P China Lawyers

我国自动辅助驾驶侵权责任的探讨 ——从特斯拉自动辅助驾驶天价赔偿案和我国法院入库案例谈起

China Transport

AB

AnJie Broad Law Firm

股权投资视角下的新公司法司法解释草案解读

China Commercial

JT

Beijing Jincheng Tongda & Neal Law Firm

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

This Is (Still) China (Video)

China Commercial

HS

Harris Sliwoski

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

China Law Performance

SL

Shaohe Law Firm

Doing Business In China's Mainland

China's Mainland is playing an increasingly influential role in shaping the world's economic landscape and has been the largest single contributor to global growth since 2008.

TG

TMF Group BV

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

Discusses VAT exemptions on cross-border services including risks & recommendations.

RC

R&P China Lawyers

视点|"致胜法保"系列文章六：财产险项下是否应赔偿受损财产的增值税进项税额？

财产保险中，当保险事故导致被保财产受损时，是否应对受损财产的增值税进项税额进行赔偿，现行法律和司法解释未做明确规定、保险合同

AB

AnJie Broad Law Firm

税法遇上刑法：行刑衔接视角下的虚开增值税专用发票案

《最高人民法院、最高人民检察院关于办理危害税收征管刑事案件适用法律若干问题的解释》（以下简称"涉税刑事司法解释"）...

AB

AnJie Broad Law Firm

Optimizing Working Capital Through Focused Management Of Indirect Taxes

AM

Alvarez & Marsal

全球间接税指南

TG

TMF Group BV

结合指导意见浅析民营企业家无罪案例

China Commercial

AB

AnJie Broad Law Firm

Embracing The Future Of Invoicing: A Comprehensive Guide To All-Electric Invoices

HC

Horizons Corporate Advisory Co Ltd

Tax Relief For Financial Institutions' Disposal Of Toxic Assets

JG

Jingtian & Gongcheng

Risk Managing Export Tax Rebates In China

HC

Horizons Corporate Advisory Co Ltd

How To Use Digital Invoices (Fapiao) In China

HC

Horizons Corporate Advisory Co Ltd

Tax -effective Supply Chain Planning In China

HC

Horizons Corporate Advisory Co Ltd

Tax Practice Of Overseas Shareholders Receive Dividends From PRC

H

Hawksford

China's VAT Credit Refund Policy: How To Succeed

H

Hawksford

How To Use Digital Invoices (Fapiao) In China

In China, the invoice — or fapiao (发票) — refers to the certificate of payment or receipt of money made or received in purchases and sales of goods, provisions or acceptance of services and other business activities.

HC

Horizons Corporate Advisory Co Ltd

Tax -effective Supply Chain Planning In China

Complex supply chains require comprehensive tax-effective planning.

HC

Horizons Corporate Advisory Co Ltd

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

China's VAT Credit Refund Policy: How To Succeed

From April to May 2022, the VAT credit refunds totalled 1.34 trillion yuan. According to the Announcement [2022] No. 21, starting from 1 July, companies in another seven sectors...

H

Hawksford

What You Need To Know About Stamp Duty Reforms In China

China Commercial

HC

Horizons Corporate Advisory Co Ltd

Unroll The Scroll Painting: Inside The Chinese Art Market And Its Regulatory Landscape

When Christie's Auction House first entered the secondary art market of mainland China in 2005, it licensed its brand to a local auction house and received a total of RMB 97,000,000 (roughly $12,100,000) for its inaugural sale.

China Media & IT

SM

Sheppard Mullin Richter & Hampton

New Tax Relief Measures Released In China For Businesses And Individuals

The Chinese government is offering a wide range of financial supporting measures against the recent outbreak of COVID-19 across the country.

H

Hawksford

China Business: Understanding ‘Fapiao' And The Taxation Invoice System

In China, the invoice — or fapiao (发票) — is an essential component of the State Administration of Taxation (SAT).

HC

Horizons Corporate Advisory Co Ltd

TAX NEWS: China Streamlines Tax Declaration Forms For Indirect Taxes From 1 August 2021

On 13 July 2021, the State Taxation Bureau issued the Notice on the Consolidation of the Declaration Forms for Value-added Tax, Consumption tax, Urban Construction, and Maintenance Tax and Educational Surcharges ("Notice No. 20") effective from 1 August 2021.

HC

Horizons Corporate Advisory Co Ltd

How To Mitigate The Risks Of Double Taxation On Royalty Fees

H

Hawksford

China Unveils Massive Tax Incentives And Subsidies To Spur Foreign Investment

H

Hawksford

Asia Tax Bulletin – Winter 2021/22

MB

Mayer Brown

Chinese fapiao (legal invoices) and trends in digitization

China Technology

A

Acclime

Where To Invest In China: A Primer On Its Economic Development Zones

China International

DS

Dezan Shira & Associates

2020 Tax Updates: Asia Pacific

TG

TMF Group BV

Latest Economic Policies And Incentives Of Chinese Government On Fighting Coronavirus Impacts

IP

IPO Pang Xingpu

2020 Tax Trends Across Asia Pacific

TG

TMF Group BV

China's Preferential Tax Policies To Help Businesses Overcome Coronavirus Stress

DS

Dezan Shira & Associates

China Offers Tax And Financial Incentives Over Coronavirus

DP

DLA Piper UK LLP

Yangtze River Delta Economic Region To Benefit From Improved Tax Services

DS

Dezan Shira & Associates

Can Small-Scale Taxpayers Issue Special VAT Invoices By Themselves In China?

DS

Dezan Shira & Associates

Developments In China Customs' Retrospective Import Price Adjustment Mechanism

China International

D

Dentons

2019年度最高院民事再审案件大数据分析报告

DO

DeHeng Law Offices

China's New Policy For VAT Credit Refund For Some Advanced Manufacturers

DS

Dezan Shira & Associates

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