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.

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

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

A

Acclime

《增值税法》及《实施条例》下增值税的主要发展与变化（一）

为了适应市场经济发展的需要...

FP

Fangda Partners

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

China Issues Draft VAT Implementation Regulations For 2026 Tax Reforms

GGI Global Alliance

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

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

金融法律监管年度报告（2026）：总论篇

FP

Fangda Partners

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

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

新《监察法》与《监察法实施条例》修订综述——授权与控权平衡中的监察体系建构

JT

Beijing Jincheng Tongda & Neal Law Firm

外卖平台合规与骑手权益保护：新国标GB/T 46862-2025的劳动法解读

China Employment

JT

Beijing Jincheng Tongda & Neal Law Firm

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

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

On 10 April 2024, China's Ministry of Industry and Information Technology ("MIIT") issued the Notice on Carrying Out the Pilot Work of Expanding Opening-Up to Foreign Investment...

China Government

DH

DaHui Lawyers

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

The concept of "smart economy" has led multinational corporations (MNCs) to view technology as a core asset. Recognizing this trend, many jurisdictions are offering various incentives...

AM

Alvarez & Marsal

Asia Tax Bulletin - Summer 2024

Courtesy IBFD, it was reported that at the 9th Meeting of the Standing Committee of the 14th National People's Congress, China passed the Law on Customs Duties. The Law maintains the current structure...

MB

Mayer Brown

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

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

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？

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

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

全球间接税指南

这些对关键税务的解答将有助于您更有效地管理您的跨境业务。

TG

TMF Group BV

结合指导意见浅析民营企业家无罪案例

2023年7月14日，中共中央、国务院发布《关于促进民营经济发展壮大的意见》。

China Commercial

AB

AnJie Broad Law Firm

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

In alignment with the "Opinions on Further Deepening the Reform of Tax Collection and Administration" issued by the Central Office and the State Office...

HC

Horizons Corporate Advisory Co Ltd

Tax Relief For Financial Institutions' Disposal Of Toxic Assets

On 30 September 2022, the Ministry of Finance (MOF) and the State Taxation Administration (STA) issued the announcement No.31 of 2022, which provides for VAT, stamp duty, deed tax, real property tax...

JG

Jingtian & Gongcheng

Risk Managing Export Tax Rebates In China

HC

Horizons Corporate Advisory Co Ltd

What You Need To Know About Stamp Duty Reforms In China

On 28 June, the State Taxation Administration issued Implementation of the Stamp Duty Law of the People's Republic of China and other Related Matters - Notice No. 14 (‘Notice 14').

China Commercial

HC

Horizons Corporate Advisory Co Ltd

Hainan Free Trade Port Offers New Business Opportunities For Foreign Investors

In June 2020, China rolled out its master plan to build Hainan, the southernmost tropical island province, into a world-class free trade port by 2050 which can compete with other mature free trade ports like Singapore and Hong Kong.

Worldwide Government

TG

TMF Group BV

The Simple And Better Way For China Company Registration

China is, without any doubt, a global economic hub and an investors' paradise. Starting with its economic reforms of the 70s, the country has been experiencing exponential growth that makes it the...

China Commercial

H

Hawksford

Latest Tax Policies To Support Businesses During The COVID-19 Outbreak

The corporate income tax rate was reduced from 10 percent to 5 percent for small and micro-businesses. The tax rate is applied to the profit portion from 1 million RMB to 3 million RMB.

HC

Horizons Corporate Advisory Co Ltd

Understanding VAT Small-Scale And General Taxpayers In China

H

Hawksford

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

China Media & IT

SM

Sheppard, Mullin, Richter & Hampton LLP

New Tax Relief Measures Released In China For Businesses And Individuals

H

Hawksford

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

HC

Horizons Corporate Advisory Co Ltd

TAX NEWS: China Streamlines Tax Declaration Forms For Indirect Taxes 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

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