From 1 April 2026, GACC fully promotes the cross-customs-district return model for cross-border e-commerce retail exports nationwide (Customs Notice 2026 No. 24). 自2026年4月1日起，海关总署在全国范围内全面推广跨境电商零售出口商品跨关区退货模式（海关总署公告2026年第24号）。 The model applies only to retail-export goods under the “9610” supervision code, letting returns enter at any … Cross-Border E-Commerce Retail Export: China’s Nationwide Cross-Customs-District Return Model (Customs Notice 2026 No. 24)Read more
Bonded Maintenance in China’s Comprehensive Bonded Zones: The 2026 Capacity-Building Reform and the New “Boned-Repair-Reprocess” Model
In April 2026 the State Council General Office transmitted GACC’s “Several Measures to Promote the Capacity-Building and Quality Upgrade of Comprehensive Bonded Zones” (Guobanhan [2026] No. 40), a 24-measure top-level design for CBZs. 2026年4月，国务院办公厅转发海关总署《关于促进综合保税区扩能提质的若干措施》（国办函〔2026〕40号），作为综合保税区的24项”顶层设计”改革文件。 Bonded maintenance (保税维修) is a flagship … Bonded Maintenance in China’s Comprehensive Bonded Zones: The 2026 Capacity-Building Reform and the New “Boned-Repair-Reprocess” ModelRead more
RCEP Tariff Concessions in 2026: Reading the Reduced-Rate Schedule and Claiming Preferences for Foreign-Invested Firms
The 2026 Tariff Adjustment Plan (Announcement No. 11 [2025]) took effect on 1 January 2026 and further reduces RCEP agreement rates on top of prior phased cuts. 2026年关税调整方案（税委会公告2025年第11号）于2026年1月1日施行，在既往分阶段降税基础上进一步下调RCEP协定税率。 RCEP tariffs are eliminated or reduced on a scheduled glide path of … RCEP Tariff Concessions in 2026: Reading the Reduced-Rate Schedule and Claiming Preferences for Foreign-Invested FirmsRead more
Foreign Securities, Fund and Futures Firms Entering China: Wholly-Owned Market Access and QFII Expansion in 2026
China’s securities, public-fund and futures sectors are fully open to foreign capital, and in 2026 the regulator explicitly pledged to support new wholly-foreign-owned or joint-venture securities, fund and futures institutions. 中国的证券、公募基金与期货行业已对外资全面开放，2026年监管层明确表态支持新设外商独资或合资证券、基金、期货机构。 At the 2026 Lujiazui Forum, CSRC Chairman Wu Qing … Foreign Securities, Fund and Futures Firms Entering China: Wholly-Owned Market Access and QFII Expansion in 2026Read more
Unified Rules for Outbound Lending by Domestic Enterprises (2026): What FIEs with Overseas Units Need to Know
The PBoC and SAFE issued the *Administrative Measures for Outbound Lending by Domestic Enterprises* (Yin Fa [2026] No. 63), effective 20 April 2026, unifying RMB and FX outbound lending under one rulebook. 中国人民银行、国家外汇管理局印发《境内企业境外放款管理办法》（银发〔2026〕63号），自2026年4月20日起施行，将人民币与外币境外放款统一于同一规则框架。 Outbound lending is brought into a unified … Unified Rules for Outbound Lending by Domestic Enterprises (2026): What FIEs with Overseas Units Need to KnowRead more
External-Debt Registration Moves to Banks: China’s 2026 Foreign-Debt Facilitation Wave
In 2026, SAFE branch offices in Guangdong, the China (Heilongjiang) Free Trade Zone and Chongqing moved external-debt signing (and change) registration for non-financial enterprises from the administration to banks, cutting the “shoe-leather cost” of borrowing abroad. 2026年，外汇局广东、中国（黑龙江）自由贸易试验区、重庆等分局将非金融企业外债签约（及变更）登记由外汇局下放至银行办理，降低了企业借入外债的”脚底成本”。 Guangdong’s revised implementing … External-Debt Registration Moves to Banks: China’s 2026 Foreign-Debt Facilitation WaveRead more
China’s 2026 Battery Excise Tax Shift: What Foreign Battery and EV Firms Should Plan For
From 1 September 2026, China begins a phased excise tax on certain battery products: mercury-free primary batteries, nickel-metal hydride batteries, lithium primary batteries, lithium-ion batteries and vanadium redox flow batteries move to a 2% consumption tax rate, rising to 4% … China’s 2026 Battery Excise Tax Shift: What Foreign Battery and EV Firms Should Plan ForRead more
The R&D Super-Deduction for Foreign-Invested Enterprises (2026)
Since 1 January 2023, a qualifying resident enterprise may deduct an extra 100% of its eligible R&D expenses on top of the actual amount — a “super-deduction” that has been made a permanent, economy-wide rule (财政部 税务总局公告2023年第7号). 自2023年1月1日起，符合条件的居民企业可在据实扣除基础上再按研发投入的100%加计扣除——此项”加计扣除”已成为面向全行业的长期制度安排（财政部 税务总局公告2023年第7号）。 Capitalised … The R&D Super-Deduction for Foreign-Invested Enterprises (2026)Read more
Non-Resident Taxpayers Claiming Tax-Treaty Benefits: A 2026 Compliance Guide for Foreign-Invested Enterprises
Non-resident taxpayers claim China tax-treaty benefits on a “self-assess, file-to-enjoy, retain-documents” basis — there is no advance approval or record-filing step. 非居民纳税人享受中国税收协定待遇采取”自行判断、申报享受、相关资料留存备查”方式，无需事前审批或备案。 The governing rule is SAT Announcement 2019 No. 35, effective 1 January 2020, replacing the old prior-approval regime … Non-Resident Taxpayers Claiming Tax-Treaty Benefits: A 2026 Compliance Guide for Foreign-Invested EnterprisesRead more
China’s 2026 County-Consumption Push: New Distribution Opportunity for Foreign F&B and Retail Brands
On 13 August 2026 nine central departments including MOFCOM, the NDRC and SAMR issued the Opinions on Further Stimulating the Vitality of the Lower-Tier Market and Activating County-Level Consumption (Shangliutong Han [2026] No. 371). 2026年8月13日，商务部等9部门印发《关于进一步激发下沉市场活力 活跃县域消费的意见》（商流通函〔2026〕371号）。 The Opinions urge upgrading … China’s 2026 County-Consumption Push: New Distribution Opportunity for Foreign F&B and Retail BrandsRead more