All posts by adm0n

Employment Management / 雇佣管理, Labour Dispatch / 劳务派遣

Dispatch under the microscope: stabilisation-refund rules and posting standards tighten China’s labour-dispatch compliance loop

  • Two September implementation moves bring the national unemployment-insurance support package (人社部发〔2026〕39号) down to operational level: Jilin province opened public consultation on 10 September 2026 on its implementing notice, and Jiangsu published standard reference texts for recruitment information on 2 September.
    9月的两步落地动作把全国失业保险稳岗扩岗政策包（人社部发〔2026〕39号）推进到操作层面：吉林省2026年9月10日就本省落实通知公开征求意见，江苏省9月2日发布招聘信息参考文本。
  • The national notice continues the job-stabilisation refund through end-2026: enterprises meeting non-layoff thresholds receive up to 30% of the previous year’s unemployment-insurance contributions (large enterprises) or up to 60% (SMEs); social organisations, law firms, accounting firms and individually-insured businesses are covered by reference.
    国家通知将稳岗返还政策延续实施至2026年底：符合裁员率门槛的企业按上年度实际缴纳失业保险费的30%（大型企业）或60%（中小微企业）享受返还；社会组织、律师事务所、会计师事务所及以单位形式参保的个体工商户参照实施。
  • Dispatch-specific fund rules are now explicit: labour-dispatch enterprises claiming the refund must provide their social-insurance office with the insured entity’s employment forms, the user-enterprise type, and the prior-year contribution breakdown — and must pass the funds on to the actual user enterprise within 30 working days of receipt, or return them.
    派遣专项资金规则已经明确：劳务派遣企业申领稳岗返还须向社保经办机构提供参保单位用工形式、用工单位类型、上年度实际缴纳失业保险费明细，并在收到资金30个工作日内拨付到实际用工单位，逾期未拨付应退回。
  • Jilin’s implementing draft adds a fund-security layer aimed at dispatch: stronger identification management for labour-dispatch units as key institutions, with data-cross-checking and suspicious-business screening to prevent abuse of the refund channel.
    吉林落实稿增加了面向派遣的基金安全层：对劳务派遣单位等重点机构加强标识管理和疑点业务排查，常态化开展跨部门数据比对，守住返还资金安全底线。
  • Jiangsu’s reference texts standardise recruitment postings across the market: 5 sections and 22 items covering job, pay and employer information; dual traceability distinguishing who recruits from who uses labour under outsourcing and dispatch arrangements; and listed prohibited conducts including false advertising and discrimination — reaching 7,700-plus HR service agencies and 17,000-plus dispatch units.
    江苏参考文本规范全市场招聘信息发布：5个板块22个项目覆盖岗位、报酬与用工单位信息；区分劳务外包、派遣情形下”谁招人、谁用人”的双追溯；并清单化列明虚假招聘、就业歧视等禁止行为——覆盖7700余户人力资源服务机构与1.7万余户劳务派遣单位。
  • For foreign-invested employers, the two moves read together: dispatch remains a tightly supervised channel — the 10% ratio cap and the three-characteristic (temporary, auxiliary, substitute) rule still govern usage — while the refund and subsidy money flowing through dispatch chains is now tracked end to end.
    对外资用工方而言，两步落地应连读：劳务派遣仍是强监管用工通道——10%比例红线与”三性”岗位要求继续适用——而经由派遣链条流转的返还与补贴资金现已全程可追踪。

Dispatch under the microscope: stabilisation-refund rules and posting standards tighten China’s labour-dispatch compliance loop | 派遣用工进入监管显微镜：稳岗返还资金规则与招聘信息标准收紧合规闭环

Overview

September 2026 has produced two operational moves on the employment side that foreign-invested employers in China should read together. On 2 September, the Jiangsu provincial human-resources department published standard reference texts for recruitment information, aimed squarely at the HR-services and labour-dispatch market. On 10 September, Jilin province opened public consultation on its implementing notice for the national unemployment-insurance stabilisation package (Notice No. 39 of 2026, 人社部发〔2026〕39号), which contains the most explicit dispatch-specific fund rules yet issued under the programme.

Neither document is a new national statute; both are the execution layer that determines how the national framework touches enterprises — and both single out labour dispatch.

The national framework: Notice No. 39 of 2026

The joint notice by the Ministry of Human Resources and Social Security, Ministry of Education, Ministry of Finance and the State Taxation Administration (issued with State Council consent, published 2 July 2026) continues three instruments through end-2026:

  • Job-stabilisation refund (稳岗返还). Insured enterprises with 12 months of full contribution and layoff rates within the control target (20% for enterprises of 30 or fewer employees) receive up to 30% (large) or 60% (SMEs) of the prior year’s unemployment-insurance contributions. Social organisations, law firms, accounting firms and individually-insured businesses are covered by reference.
  • One-off job-expansion subsidy (一次性扩岗补助). Up to RMB 1,500 per hire for employing current-year graduates and unemployed youth aged 16–24, with three months of contributions.
  • Skills-upgrade subsidies. RMB 1,000/1,500/2,000 by certificate level, up to three claims a year for multiple in-demand certificates.

The dispatch-specific rules

The dispatch layer appears in the implementing detail. Jilin’s consultation draft requires that labour-dispatch enterprises claiming the stabilisation refund provide the social-insurance office with the insured unit’s employment forms, the type of user enterprise, and the prior-year contribution breakdown — documentation that maps the money to the actual users of dispatched labour. The enterprise must pass the refund to the actual user enterprise within 30 working days of receipt; untransferred funds must be returned.

The draft also directs stronger identification management for dispatch units as key institutions in fund-security work: regular cross-department data comparison and screening of suspicious business, to keep the refund channel from becoming a pass-through for non-qualifying entities.

Jiangsu’s recruitment-posting standards

The Jiangsu reference texts standardise what a lawful recruitment posting must contain — 5 sections and 22 items covering job attributes, working hours and content, employment form, requirements, pay standards and deduction items, allowances, board and lodging, and the employing unit’s information. Three design choices matter for compliance:

  • Dual traceability. Postings must distinguish the labour relationship from the actual user of labour — under outsourcing and dispatch, “who recruits” and “who uses” must both be identifiable, making the posting itself part of the evidence chain that separates lawful outsourcing from disguised dispatch.
  • Agency transparency. The publishing unit must list the contact person, the human-resources service licence number, and the publication and expiry dates of the information.
  • Prohibited-conduct lists. Discriminatory criteria, false advertising and illegal fees are enumerated as red lines, with a risk-warning block built into the standard text.

The texts reach 7,700-plus human-resources service agencies and 17,000-plus labour-dispatch units in the province — meaning the standard travels through the intermediaries that most foreign-invested employers actually use.

What this means for foreign-invested employers

  • If you use dispatch, audit the ratio and the posts. The 10% cap and the temporary/auxiliary/substitute restriction remain the controlling rules; the new fund rules do not relax them and add paper that evidences who the user enterprise is.
  • Expect dispatch chains to be documented end to end. Refund money now moves with contribution breakdowns and 30-day pass-through requirements; foreign-invested user enterprises receiving staff through dispatch should align with their dispatch partner on the refund split and the documentation.
  • Recruitment postings through agencies should follow the standard fields. Where your hiring runs through an HR-services agency, require postings in the reference-text format — the licence number, publication dates and prohibited-conduct warnings are now the market standard in Jiangsu and a likely template elsewhere.
  • Check subsidy eligibility at group level. Stabilisation refunds and expansion subsidies apply to FIEs on the same terms; the “no/low layoff” test and the graduate-hire conditions are worth calendaring before year-end.
  • Watch other provinces’ implementing notices. Jilin’s consultation closes in mid-October; other provinces will follow with their own versions — the dispatch documentation requirements are the section to monitor.

Sources

  • 中华人民共和国人力资源和社会保障部 — 人力资源社会保障部 教育部 财政部 国家税务总局关于失业保险支持企业稳岗扩岗的通知（人社部发〔2026〕39号全文）: https://www.mohrss.gov.cn/xxgk2020/fdzdgknr/zcfg/gfxwj/shbx/202607/t20260702_579405.html
  • 吉林省人力资源和社会保障厅 — 关于公开征求《关于做好2026年失业保险支持企业稳岗扩岗政策落实有关工作的通知》意见的通知（2026年9月10日，含派遣企业申领与资金拨付规则）: https://hrss.jl.gov.cn/hdjl/zxzx/wsdc/202609/t20260910_9705986.html
  • 中华人民共和国人力资源和社会保障部 — 江苏：发布招聘信息参考文本源头规范人力资源市场秩序（2026年9月2日地方动态）: https://www.mohrss.gov.cn/SYrlzyhshbzb/dongtaixinwen/dfdt/202609/t20260902_583221.html

Related reading

  • see also: labour dispatch compliance for FIE employers (fie-labour-dispatch-compliance)
  • see also: outsourcing versus dispatch boundary cases (outsourcing-vs-dispatch-boundary)

派遣用工进入监管显微镜：稳岗返还资金规则与招聘信息标准收紧合规闭环

概述

2026年9月，用工领域出现两个外资用工方应当连读的操作性动作。9月2日，江苏省人社部门发布招聘信息参考文本，直指人力资源服务与劳务派遣市场。9月10日，吉林省就全国失业保险稳岗扩岗政策包的落实通知（人社部发〔2026〕39号）公开征求意见，其中包含该项政策下迄今最明确的派遣专项资金规则。

两份文件都不是新的国家法规；它们是决定国家框架如何落到企业头上的执行层——而且都点名了劳务派遣。

国家框架：人社部发〔2026〕39号

人社部、教育部、财政部、国家税务总局联合通知（经国务院同意，2026年7月2日公布）将三项工具延续至2026年底：

  • 稳岗返还。 足额缴费12个月以上、裁员率符合控制目标（30人及以下参保企业不高于20%）的企业，按上年度实际缴纳失业保险费的30%（大型企业）或60%（中小微企业）享受返还；社会组织、律师事务所、会计师事务所以及以单位形式参保的个体工商户参照实施。
  • 一次性扩岗补助。 招用毕业年度及离校两年内未就业高校毕业生、16—24岁登记失业青年并足额缴费3个月以上的，按每招用1人不超过1500元发放。
  • 技能提升补贴。 按证书等级分别领取不超过1000元、1500元、2000元，取得多项急需紧缺证书的最多3次。

派遣专项规则

派遣层出现在落实细则中。吉林征求意见稿要求，申领稳岗返还的劳务派遣企业须向社保经办机构提供参保单位的用工形式、用工单位类型、上年度实际缴纳失业保险费明细——把资金与派遣劳动的实际使用者对应起来。企业须在收到资金30个工作日内拨付到实际用工单位；未拨付的应退回。

征求意见稿还要求在基金安全工作中对劳务派遣单位等重点机构加强标识管理：常态化跨部门数据比对与疑点业务排查，防止返还通道被不符合条件的主体当作过道。

江苏的招聘信息标准

江苏参考文本规范了合法招聘发布应包含的内容——5个板块22个项目，覆盖岗位属性、工作时间与内容、用工形式、任职要求、工资标准与代扣代缴项目、各项补贴、食宿待遇及用工单位信息。三个设计要点与合规直接相关：

  • 双追溯。 发布信息须区分劳动关系主体与实际用工主体——劳务外包、派遣情形下”谁招人、谁用人”都必须可查，发布信息本身成为区分合法外包与假外包真派遣的证据链一环。
  • 机构透明。 发布单位须列明联系人、人力资源服务许可证号、信息发布日期与有效期。
  • 禁止行为清单。 就业歧视、虚假招聘、违规收费被逐项列明为红线，标准文本固定栏还设有风险警示提示。

参考文本覆盖全省7700余户人力资源服务机构与1.7万余户劳务派遣单位——也就是说，标准经由外资用工方实际使用的中介机构传导。

对外资用工方的启示

  • 使用派遣的，先审计比例与岗位。 10%比例红线与”三性”岗位限制仍是控制性规则；新的资金规则没有放松它们，反而增加了证明用工单位身份的书面材料。
  • 派遣链条将被全程留痕。 返还资金现在随缴费明细与30日拨付要求流转；经由派遣用工的外资用工方应与派遣伙伴对齐返还资金的分配与单据。
  • 经由机构发布的招聘信息应按标准字段执行。 招聘经由人力资源服务机构进行的，要求其按参考文本格式发布——许可证号、发布日期与禁止行为警示已成为江苏市场标准，并可能向其他省份扩散。
  • 在集团层面核对补贴资格。 稳岗返还与扩岗补助对外资企业同等适用；”不裁员少裁员”测试与毕业生招用条件值得在年底前排入日历。
  • 跟踪其他省份落实通知。 吉林征求意见10月中旬截止；其他省份将陆续发布各自版本——派遣单证要求是需要盯住的章节。

来源

  • 中华人民共和国人力资源和社会保障部 — 关于失业保险支持企业稳岗扩岗的通知（人社部发〔2026〕39号全文）: https://www.mohrss.gov.cn/xxgk2020/fdzdgknr/zcfg/gfxwj/shbx/202607/t20260702_579405.html
  • 吉林省人力资源和社会保障厅 — 稳岗扩岗落实通知征求意见（2026年9月10日）: https://hrss.jl.gov.cn/hdjl/zxzx/wsdc/202609/t20260910_9705986.html
  • 中华人民共和国人力资源和社会保障部 — 江苏：发布招聘信息参考文本源头规范人力资源市场秩序（2026年9月2日）: https://www.mohrss.gov.cn/SYrlzyhshbzb/dongtaixinwen/dfdt/202609/t20260902_583221.html

相关阅读

  • 见：外资用工方的劳务派遣合规（fie-labour-dispatch-compliance）
  • 见：外包与派遣的边界案例（outsourcing-vs-dispatch-boundary）
Import-Export Clearance / 进出口清关, RCEP Benefits / RCEP红利

China extends self-printed preferential origin certificates to Myanmar and Cambodia shipments from 16 September 2026

  • GACC Announcement No. 135 (2026), issued on 7 September 2026, extends self-printable preferential origin certificates from 16 September 2026 to shipments to Myanmar and Cambodia under the RCEP and the China–ASEAN FTA framework, and to Cambodia under the China–Cambodia FTA, moving a further tranche of certificate issuance fully online.
    海关总署公告2026年第135号（2026年9月7日发布）决定自2026年9月16日起，将《区域全面经济伙伴关系协定》（RCEP）和《中华人民共和国与东南亚国家联盟全面经济合作框架协议》项下输缅甸、柬埔寨，以及《中华人民共和国政府和柬埔寨王国政府自由贸易协定》项下输柬埔寨的原产地证书，增加为可自助打印证书，推动又一批证书签发全面线上化。
  • Self-printing lets exporters print approved preferential origin certificates on A4 paper at their own premises through the China International Trade Single Window or the customs government-service platform, eliminating a physical visit to a customs office to collect the stamped paper.
    自助打印是指出口企业通过中国国际贸易”单一窗口”或海关政务服务平台，在审核通过后自行使用彩色打印设备在A4纸上打印带有底纹、企业签章及签名、海关签章及签名的原产地证书，无需再到海关现场领取纸质证书。
  • The extension follows the consolidation of customs electronic-document rules: alongside electronic certificates, e-declarations and e-inspection documents now carry the same legal effect as paper versions, and all previous separate CIIE-related notices were repealed by Announcement No. 128 in the same week.
    此次扩围与海关电子单证规则整合同步推进：电子报关单证、原产地证书与检验检疫电子单证与纸质文件具有同等法律效力；同一周发布的第128号公告亦废止了此前历届进博会通关便利化文件。
  • For foreign-invested exporters and trading companies operating in China, the practical gain is speed and cost: certificate data is transmitted electronically to the importing customs, supporting paperless declaration and tariff preference claims for consignments to the two Southeast Asian markets.
    对在华经营的外资出口企业和贸易公司而言，实际收益在于速度与成本：证书电子数据直通进口方海关，支持对缅甸、柬埔寨两市场的无纸化申报与关税优惠申请。
  • Background momentum: electronic exchange of origin data with Malaysia began on 1 June 2026 under GACC Announcement No. 74, with full electronic-only processing from 1 December 2026 — Myanmar and Cambodia expansion follows the same digital-first trajectory.
    背景动能：根据海关总署公告2026年第74号，中国—马来西亚原产地电子信息交换系统已于2026年6月1日运行，2026年12月1日起全面实行电子联网模式——此次缅甸、柬埔寨扩围延续同一数字化优先路径。
  • Compliance note: the self-printing mechanics follow GACC Announcement No. 77 (2019) on the general rollout of self-printed origin certificates; enterprises should confirm they hold an approved seal-and-signature authorisation in the system before the new routes go live on 16 September.
    合规提示：自助打印的操作规则沿用海关总署2019年第77号公告（关于全面推广原产地证书自助打印的公告）；企业应在9月16日新线路启用前，确认已在系统中完成印章、签名的授权备案。

China extends self-printed preferential origin certificates to Myanmar and Cambodia shipments from 16 September 2026 | 海关总署再扩自助打印”朋友圈”：输缅甸、柬埔寨优惠原产地证书9月16日起可自助打印

Overview

On 7 September 2026, the General Administration of Customs of China (GACC) issued Announcement No. 135 (2026), deciding that from 16 September 2026 the list of self-printable preferential origin certificates will be expanded. The newly included certificates cover shipments to Myanmar and Cambodia under the Regional Comprehensive Economic Partnership (RCEP) and under the framework agreement on comprehensive economic cooperation between China and ASEAN, plus shipments to Cambodia under the China–Cambodia Free Trade Agreement. Other matters continue to follow GACC Announcement No. 77 (2019) on the general rollout of self-printed origin certificates.

The announcement is short, but it sits inside a fast-moving digitisation of China’s origin-certificate administration. For foreign-invested exporters and trading houses that route goods to Southeast Asia from mainland production or procurement bases, the change removes a remaining paper step and aligns Myanmar- and Cambodia-bound consignments with the paperless channels already available for many other destinations.

What “self-printing” means in practice

Since GACC promoted self-printed origin certificates nationwide in 2019, an exporter whose certificate application has been approved by customs can print the certificate itself on plain A4 paper with a colour printer, instead of visiting a customs office to collect a stamped copy. The printed sheet carries the security background, the enterprise’s own seal and signature, and the customs seal and signature. The exporter first completes a one-off authorisation of its seal and authorised signatories in the system; once approved, printing is done from the applicant’s own terminal.

The practical consequences are well established: shorter lead times for certificate release, no travel to a customs counter, and full visibility of certificate status from the exporter’s own system. What changes on 16 September is simply the geographic coverage — certificates for the Myanmar and Cambodia corridors under the relevant preferential arrangements join the self-printable family.

Which certificates are added

Read carefully, the new coverage is threefold:

  1. certificates under RCEP for exports to Myanmar;
  2. certificates under the China–ASEAN comprehensive economic cooperation framework agreement for exports to Myanmar and Cambodia; and
  3. certificates under the China–Cambodia Free Trade Agreement for exports to Cambodia.

In other words, exporters claiming preferential tariff treatment on goods shipped from China to Myanmar or Cambodia under any of these three instruments can, from 16 September 2026, obtain the supporting origin certificate by self-printing rather than by visiting customs.

Why it matters for foreign-invested traders

For multinational groups that manufacture or trade out of China, tariff-preference documentation is a routine but high-stakes process. A certificate that is delayed or that carries a clerical error can hold a container at the border or forfeit a tariff margin that the commercial contract already priced in. Three features of this update matter:

  • Faster certificate issuance. Self-printing cuts the queue for counter collection and lets the exporter time the certificate to the shipment, which is valuable where buyers request certificates at short notice.
  • Lower administrative cost. Removing the need for a physical customs visit reduces the logistics of documentation for companies located away from a competent issuing office, and fits the operating pattern of trading companies that manage several origin regimes in parallel.
  • Cleaner e-record trail. Because self-printed certificates flow through the electronic system, the audit trail for AEO-style compliance reviews and for later verifications by importing customs is more straightforward.

The broader digitisation context

The 135th announcement is one of several recent moves that together redraw the paperwork map of China’s preferential trade:

  • Electronic exchange of origin data with Malaysia. Under GACC Announcement No. 74 (2026), the China–Malaysia electronic exchange system for origin information has operated since 1 June 2026, transmitting RCEP certificates, back-to-back certificates and China–ASEAN framework certificates in real time. During the transition to 30 November 2026, importers who receive a “no electronic data found” prompt may still key in the certificate information manually; from 1 December 2026, an importer wanting early release of goods without a matched e-record must apply for a duty guarantee instead.
  • Equal legal effect of electronic documents. With the September 2026 batch of trade facilitation rules, electronic customs declarations, origin certificates and inspection/quarantine e-documents carry the same legal force as their paper counterparts, which underpins paperless declaration at import.
  • Rolling consolidation of event-based notices. GACC Announcement No. 128 (2026) on the ninth China International Import Expo issued the 2026 customs clearance guide and facilitation measures and repealed eight earlier expo-related announcements, keeping the rulebook current in one place.

Seen together, these steps describe a single direction: origin certification in China is becoming an online, data-linked process in which the paper certificate is a print-out of an electronic record rather than a standalone document.

Practical steps

  • Confirm that your company’s seal and authorised-signatory details are registered and approved in the self-printing module of the China International Trade Single Window or the customs government-service platform before 16 September 2026.
  • Identify which of your current shipments to Myanmar and Cambodia claim preference under RCEP, the China–ASEAN framework agreement or the China–Cambodia FTA, and update your standard operating procedures so those certificate types are printed in-house from the effective date.
  • For imports into China from Malaysia, review whether your vendors’ certificates are reaching the electronic exchange system; where a shipment moves without matched electronic data after 1 December 2026, plan for the duty-guarantee route.
  • Keep a documented file of each self-printed certificate, including the electronic serial number, because importing customs in the destination market may verify origin through official channels.

Sources

  • 海关总署公告2026年第135号（关于增加输缅甸、柬埔寨自助打印优惠原产地证书的公告）: http://www.customs.gov.cn/customs/2026-09/09/article_2026090911301668140.html
  • 长沙海关 — RCEP原产地应用场景式服务（自助打印、经核准出口商流程说明）: http://changsha.customs.gov.cn/changsha_customs/ztzl/rcepycdzsqzcjsfw/index.html
  • 北京海关 — 原产地证书签发场景式服务（申请入口与流程）: http://beijing.customs.gov.cn/ningbo_customs/470784/cjsfw53/ycdzmsqfcjsfw/index.html
  • 中国国际进口博览会官网 — 海关总署公告2026年第128号（进博会通关须知与便利措施）: https://www.ciie.org/zbh/bqgffb/20260902/63841.html

Related reading

  • see also: RCEP origin certificate mutual recognition and electronic networking trends (rcep-certificate-mutual-recognition-2026)
  • see also: how foreign-invested companies use RCEP tariff concessions in 2026 (rcep-2026-tariff-concession-schedule)

海关总署再扩自助打印”朋友圈”：输缅甸、柬埔寨优惠原产地证书9月16日起可自助打印

概述

2026年9月7日，海关总署发布公告2026年第135号，决定自2026年9月16日起，扩大可自助打印的优惠原产地证书范围。新增范围包括：《区域全面经济伙伴关系协定》（RCEP）和《中华人民共和国与东南亚国家联盟全面经济合作框架协议》项下输往缅甸、柬埔寨，以及《中华人民共和国政府和柬埔寨王国政府自由贸易协定》项下输往柬埔寨的原产地证书。其他事项按海关总署2019年第77号公告（关于全面推广原产地证书自助打印的公告）执行。

公告本身很简短，但它处在海关原产地证书管理快速数字化的进程中。对于以中国大陆生产或采购基地向东南亚发货的外资出口企业与贸易公司而言，这一变化消除了最后一道线下领证环节，使输往缅甸、柬埔寨的货物与许多其他目的地已可用的无纸化通道对齐。

自助打印在实际操作中意味着什么

自2019年海关全面推广原产地证书自助打印以来，出口企业在证书申请经海关审核通过后，即可使用彩色打印设备在A4纸上自行打印证书，而无需再到海关现场领取盖章纸质证书。打印出的证书带有防伪底纹、企业签章及签名、海关签章及签名。企业需先在系统中完成印章与授权签字人的一次性备案；备案通过后，即可在自己终端打印。

实际效果早已被实践验证：缩短证书出证周期、免去柜台往返、企业系统内全程可视证书状态。9月16日发生变化的只是地域覆盖——相关优惠安排项下缅甸、柬埔寨通道的证书加入可自助打印行列。

新增了哪些证书

仔细解读，新覆盖分三层：

  1. RCEP项下输往缅甸的证书；
  2. 中国—东盟全面经济合作框架协议项下输往缅甸和柬埔寨的证书；
  3. 中柬自贸协定项下输往柬埔寨的证书。

换言之，凡按上述三项安排之一、从中国出口至缅甸或柬埔寨并主张优惠关税待遇的出口企业，自2026年9月16日起即可自助打印所凭原产地证书，无需再跑海关。

对在华外资贸易企业为何重要

对以中国为制造或贸易基地的跨国集团而言，关税优惠单证是常规但高风险的流程环节。证书延误或差错，可能让货柜滞留口岸，或使商业合同已计入价格的关税优惠落空。本次更新的三个要点：

  • 出证更快。 自助打印省去柜台排队，企业可把证书时间与船期精确对齐，对买方临时要证的场景尤其宝贵。
  • 行政成本更低。 免去现场领证的往返，对办公地点距签证机构较远、且并行管理多个原产地制度的企业更为友好。
  • 电子留痕更清晰。 自助打印证书全程走电子系统，便于AEO式合规复核及进口方海关后续核查留取审计轨迹。

更宏观的数字化背景

第135号公告是近期一系列举措之一，共同重塑中国优惠贸易单证版图：

  • 与马来西亚实现原产地数据电子交换。 依据海关总署公告2026年第74号，中马原产地电子信息交换系统自2026年6月1日起运行，实时传输RCEP证书、背对背证书与中国—东盟框架证书。2026年11月30日前的过渡期内，进口人遇”无法查找到原产地证明电子数据”提示的，仍可手动录入证书电子信息；自2026年12月1日起，进口人在无电子数据匹配的情况下要求提前放行货物的，应申请办理税款担保。
  • 电子单证具有同等法律效力。 随着2026年9月一批贸易便利化规则落地，电子报关单证、原产地证书与检验检疫电子单证与纸质文件具有同等法律效力，为进口无纸化申报奠定基础。
  • 展会类公告滚动整合。 海关总署公告2026年第128号就第九届进博会发布2026年通关须知与便利措施，同时废止此前八份进博会相关公告，使规则体系统一更新。

综合来看，这些步骤指向同一方向：中国的原产地签证正走向在线化、数据互联，纸质证书成为电子记录的打印件，而不再是独立单证。

实务建议

  • 在2026年9月16日前，确认公司印章与授权签字人信息已在中国国际贸易”单一窗口”或海关政务服务平台的印章签名授权模块完成备案。
  • 梳理当前输往缅甸、柬埔寨的哪些货批分别按RCEP、中国—东盟框架协定或中柬自贸协定主张优惠，并更新作业规程，使相关证书类型自生效日起改为自助打印。
  • 从马来西亚进口的，核查境外供应商证书是否已进入电子交换系统；2026年12月1日之后如货物无电子数据匹配，应预判税款担保路径。
  • 妥善留存每份自助打印证书档案，包括电子编号，因目的地国进口海关可能通过官方渠道开展原产地核查。

来源

  • 海关总署公告2026年第135号（关于增加输缅甸、柬埔寨自助打印优惠原产地证书的公告）: http://www.customs.gov.cn/customs/2026-09/09/article_2026090911301668140.html
  • 长沙海关 — RCEP原产地应用场景式服务（自助打印、经核准出口商流程说明）: http://changsha.customs.gov.cn/changsha_customs/ztzl/rcepycdzsqzcjsfw/index.html
  • 北京海关 — 原产地证书签发场景式服务（申请入口与流程）: http://beijing.customs.gov.cn/ningbo_customs/470784/cjsfw53/ycdzmsqfcjsfw/index.html
  • 中国国际进口博览会官网 — 海关总署公告2026年第128号（进博会通关须知与便利措施）: https://www.ciie.org/zbh/bqgffb/20260902/63841.html

相关阅读

  • 见：RCEP原产地证书互认与电子联网趋势（rcep-certificate-mutual-recognition-2026）
  • 见：2026年外资企业如何运用RCEP关税减让（rcep-2026-tariff-concession-schedule）
Capital & Cross-border / 资金跨境, Policy Updates / 政策动态

Keeping profits invested in China: the domestic-reinvestment framework and Chongqing’s 2026 implementation

  • China’s framework encouraging reinvestment in China by foreign-invested enterprises took concrete local form on 4 September 2026, when Chongqing issued 16 measures (Yu Fagai Guifan [2026] No. 9) implementing the national policy set out in the NDRC-led 2025 notice (Fa Gai Wai Zi [2025] No. 928) on encouraging domestic reinvestment by foreign-invested enterprises.
    中国鼓励外商投资企业境内再投资的制度框架于2026年9月4日落地为具体地方政策：重庆印发16条措施（渝发改规范〔2026〕9号），落实国家发展改革委等部门2025年《关于实施鼓励外商投资企业境内再投资若干措施的通知》（发改外资〔2025〕928号）确立的国家政策。
  • Reinvestment means an FIE in China using its undistributed profits, or an overseas investor using profits lawfully derived in China, to set up a new enterprise, increase capital in an existing one, acquire equity or other interests, or fund investment projects — a channel that keeps foreign capital working inside China rather than repatriating it.
    再投资是指外商投资企业运用未分配利润、或境外投资者以境内合法分得的本外币利润，在境内投资新设企业、增资现有企业、取得境内企业股份股权财产份额或其他类似权益、以及投资项目——让外资留在境内继续经营而非汇出。
  • The 2025 national notice delivered eleven measures: project-service guarantees with access to key-foreign-project lists, land-allocation flexibility, streamlined procedures for new reinvestment entities, easier use of foreign-exchange profits (domestic transfers of lawful FX profits), financing channels (green-channel treatment for related-shareholder loans and panda bonds), and financial product innovation.
    2025年国家通知提出11项措施：项目服务保障（符合条件的再投资项目可纳入重大和重点外资项目清单）、优化土地要素配置、简化再投资新设企业办理流程、便利外汇资金使用（合法外汇利润可按规定境内划转）、畅通融资渠道（外方关联股东贷款、”熊猫债”纳入”绿色通道”管理）以及金融产品与服务创新。
  • Chongqing’s 16 measures steer reinvestment toward its manufacturing clusters (“33618”), modern services (“9611”) and technology strategy (“416”), applying national-treatment principles — full removal of manufacturing FDI access restrictions is confirmed, with reinvesting projects eligible for the same factor guarantees and support policies as domestic projects.
    重庆16条把再投资引向其制造业集群（”33618″）、现代服务业（”9611″）与科技创新布局（”416″），落实内外资一致原则——确认制造业外资准入限制”全面清零”，符合条件的外资再投资制造业项目按内外资一致原则同等享受要素保障与扶持政策。
  • Practical financial facilitation in Chongqing includes panda-bond issuance support, delegation of the signing-and-registration authority for related-shareholder loans, QFLP pilot exploration, removal of account-opening requirements for renminbi reinvestment of capital-project income and domestic profit, and streamlined bank FX procedures — lowering the friction of keeping profits invested.
    重庆的金融便利化细则包括：支持发行”熊猫债”、下放外方关联股东贷款签约登记权限、探索QFLP试点、取消资本项目人民币收入与境内人民币利润再投资对应的账户开立要求、鼓励银行优化外汇业务流程——降低利润留华再投资的摩擦。
  • For overseas investors, the practical takeaways are: profit reinvestment now enjoys explicit service guarantees and financing facilitation at national and local levels; reinvestment-oriented enterprises should review the profit-reinvestment tax preference rules, the information-reporting pilot for domestic investment, and the sector maps of the relevant province before structuring the deal.
    对境外投资者的实务要点：利润再投资在国家与地方层面均获得明确的服务保障与融资便利；筹划交易前应了解利润再投资税收优惠政策、境内投资信息报告试点以及所在省份的产业引导方向。

Keeping profits invested in China: the domestic-reinvestment framework and Chongqing’s 2026 implementation | 让利润留在中国：外资境内再投资框架与重庆2026版落地16条

Overview

Encouraging foreign-invested enterprises (FIEs) and their overseas shareholders to reinvest profits inside China rather than repatriate them has been a declared policy priority for three consecutive years of the government work report. The national architecture rests on the notice issued in July 2025 by the National Development and Reform Commission (NDRC) together with six other departments — the Notice on Implementing Measures to Encourage Domestic Reinvestment by Foreign-Invested Enterprises (Fa Gai Wai Zi [2025] No. 928) — which set out eleven facilitation measures.

The framework moved from national guidance to local operation in September 2026. On 4 September 2026 the Chongqing Development and Reform Commission issued the Measures of Chongqing Municipality on Encouraging Domestic Reinvestment by Foreign-Invested Enterprises (Yu Fagai Guifan [2026] No. 9), a 16-measure package that translates the national policy into concrete sector targeting, financial facilitation and service guarantees. Chongqing is one of the first large municipalities to publish a dedicated implementation, and its measures are a useful lens for any FIE group assessing where and how to keep profits invested in China.

What “reinvestment” covers

Under both the national notice and the Chongqing measures, reinvestment includes: an FIE established in China using its undistributed profits, or an overseas investor using profits lawfully derived in China (in RMB or foreign currency), to:

  • establish a new enterprise;
  • increase the capital of an existing enterprise;
  • acquire shares, equity interests, property shares or similar interests in a domestic enterprise; or
  • fund investment projects.

The definition is broad enough to cover organic expansion, M&A-style investments and project financing — the main routes by which foreign capital deepens rather than exits.

The national framework: eleven measures

The 2025 NDRC-led notice rests on four pillars:

  • Project service guarantees. Reinvestment projects that meet the criteria can be included in the lists of major and key foreign-investment projects and enjoy the corresponding support policies, giving them access to the tiered project-service machinery.
  • Land allocation. Optimised allocation of land factors for reinvestment, including flexible supply models.
  • Simplified procedures. Streamlined procedures for establishing a new enterprise for reinvestment purposes.
  • Foreign-exchange and financing facilitation. Foreign-exchange profits lawfully derived can be transferred domestically in accordance with the rules for reinvestment; financing channels are widened, with related-shareholder loans from the foreign side and panda bonds brought under “green channel” management.

The tax layer sits alongside the notice: under the rules on profit-reinvestment tax treatment applicable to foreign investors who directly invest their distributed profits in China, qualifying reinvestment can defer or credit the withholding exposure that would otherwise arise on dividend distribution — investors should confirm the current implementing details with their advisers, as the regime was refined through 2025 announcements.

Chongqing’s 16 measures: sector targeting meets national treatment

Chongqing’s implementation organises 16 measures into three dimensions — guiding investment direction, facilitating investment and operation, and raising service guarantees — with national treatment as the spine:

  • Direction. Reinvestment is guided toward the “33618” modern-manufacturing cluster system (intelligent connected new-energy vehicles, new-generation electronic information manufacturing, advanced materials and related tracks), the “9611” modern-services system (industrial design, supply-chain management, IP operation, brand marketing, inspection and certification), and the “416” science-and-technology strategy (R&D centres, technology-attack projects, pilot-platform construction). The municipality confirms that manufacturing FDI access restrictions have been fully removed (“全面清零”) and that qualifying reinvestment projects in manufacturing enjoy the same factor guarantees and support policies as domestic projects under the national-treatment principle.
  • Financial facilitation. Enterprises are supported in issuing panda bonds; the signing-and-registration authority for foreign related-shareholder loans is delegated downward; QFLP pilots are explored; the requirement to open dedicated accounts for renminbi reinvestment of capital-project income and domestic renminbi profits is cancelled; and banks are encouraged to streamline foreign-exchange business procedures. The municipality also supports reinvestment projects in applying for ultra-long-term special treasury bond funds and encourages the expansion of Chongqing entries in the Catalogue of Industries with Advantages for Foreign Investment in Central and Western China, linking to the encouraged-industry tax incentives.
  • Service guarantees. A municipal reinvestment project bank is established with tiered co-ordination by foreign-investment project teams; the business-environment regulation is to be revised to raise the ease of living and working in Chongqing for foreign nationals; a pilot on information reporting of domestic investment by FIEs is advanced with cross-departmental data sharing; and the performance-evaluation system for investment promotion will count domestic reinvestment.

What this means for foreign-invested groups

  • Reinvestment is now a managed, service-backed channel. Between the national project-list machinery and local project banks, a reinvestment that fits the province’s sector map can expect faster co-ordination than an ad-hoc expansion.
  • Sector maps differ by province. Chongqing’s “33618/9611/416” vocabulary is local; the same logic — steer reinvestment toward provincial priority clusters — applies elsewhere. Choose the reinvestment destination partly by matching your industry to the province’s priority list to capture factor guarantees and incentives.
  • Financing friction is falling. Panda bonds, delegated related-shareholder loan registration and the removal of account-opening steps for renminbi reinvestment lower the administrative cost of funding a reinvestment from profits.
  • Tax structuring needs care. The interaction between profit-reinvestment tax treatment, dividend withholding and the individual-tax rules for foreign shareholders (separately tightened from September 2026 for dividends to foreign individuals) should be modelled before distributing and reinvesting.
  • Reporting duties apply. The pilot on information reporting of domestic investment by FIEs means reinvestment transactions should be filed through the foreign-investment information-reporting system as applicable.

Practical steps

  • Identify which profits (undistributed vs distributed-but-not-repatriated; RMB vs FX) you plan to reinvest, and confirm the applicable tax treatment for each route.
  • Map your target industry against the priority sector lists of the province or municipality where the reinvestment will land.
  • For large reinvestments, request inclusion in the major/key foreign-investment project list or the local project bank to access tiered service.
  • Structure financing deliberately: evaluate panda-bond issuance, related-shareholder loan registration delegation and QFLP options against your group’s treasury model.
  • File the required investment information reports and keep the supporting documentation that reinvestment tax preferences demand.

Sources

  • 重庆市发展和改革委员会 — 关于印发《重庆市鼓励外商投资企业境内再投资若干措施》的通知（渝发改规范〔2026〕9号）: https://www.fzggw.cq.gov.cn/zwgk/zfxxgkml/zcwj/xzgfxwj/sfzggwxzgfxwj/202609/t20260904_16034139.html
  • 重庆市人民政府网 — 重庆出台16条举措 鼓励外商投资企业境内再投资（政策解读）: https://www.cq.gov.cn/ywdt/jrcq/202609/t20260905_16035870.html
  • 中华人民共和国商务部 — 外国投资管理（政策发布栏目，含《关于实施鼓励外商投资企业境内再投资若干措施的通知》等文件索引）: https://www.mofcom.gov.cn:8443/zcfb/wgtzgl/index.html

Related reading

  • see also: how profit repatriation and outbound payments are taxed for FIEs (profit-repatriation)
  • see also: reinvestment and holding structures for foreign investors (fie-investment-company-regional-hq)

让利润留在中国：外资境内再投资框架与重庆2026版落地16条

概述

鼓励外商投资企业及其境外股东把利润留在中国境内再投资而非汇出，已连续三年写入政府工作报告的政策部署。国家层面架构依托2025年7月国家发展改革委等七部门印发的《关于实施鼓励外商投资企业境内再投资若干措施的通知》（发改外资〔2025〕928号），提出11项便利措施。

这一框架在2026年9月从国家指导走向地方实操。2026年9月4日，重庆市发展和改革委员会印发《重庆市鼓励外商投资企业境内再投资若干措施》（渝发改规范〔2026〕9号）——一份16条政策包，把国家政策细化为具体的产业引导、金融便利与服务保障。重庆是率先发布专项落地文件的直辖市之一，其措施为任何评估”利润留在哪里、如何再投资”的外企集团提供了有用参照。

“再投资”涵盖什么

依据国家通知与重庆措施，再投资包括：在中国境内依法设立的外商投资企业运用未分配利润，或境外投资者以境内合法分得的本外币利润：

  • 新设企业；
  • 增资现有企业；
  • 取得境内企业股份、股权、财产份额或其他类似权益；或
  • 投资项目。

定义宽到足以覆盖内生扩张、并购式投资与项目融资——外资”深耕”而非”退出”的主要路径。

国家框架：11项措施

2025年国家发展改革委牵头的通知依托四大支柱：

  • 项目服务保障。 符合条件的再投资项目可纳入重大和重点外资项目清单并享受相应支持政策，接入分级项目服务机制。
  • 土地要素。 优化再投资土地要素配置，包括弹性供给方式。
  • 简化流程。 简化以再投资为目的新设企业的办理流程。
  • 外汇与融资便利。 合法外汇利润可按规定境内划转用于再投资；拓宽融资渠道，外方关联股东贷款与”熊猫债”纳入”绿色通道”管理。

税收层与通知并行：按适用于境外投资者以分配利润境内直接投资的再投资税收优惠规则，符合条件的再投资可递延或抵免本应在股息分配环节产生的预提税负——由于该制度经2025年系列公告细化，投资者应向顾问确认现行实施口径。

重庆16条：产业引导×国民待遇

重庆版把16条措施组织为三个维度——引导投向、便利投资经营、提升保障水平，以内外资一致原则为骨架：

  • 投向引导。 引导再投资进入”33618″现代制造业集群体系（智能网联新能源汽车、新一代电子信息制造业、先进材料等赛道）、”9611″现代服务业体系（工业设计、供应链管理、知识产权运营、品牌营销、检验检测认证）以及”416″科技创新战略布局（研发中心、技术攻关、中试平台建设）。重庆确认制造业外资准入限制已”全面清零”，符合条件的外资再投资制造业项目按内外资一致原则同等享受要素保障与扶持政策。
  • 金融便利。 支持发行”熊猫债”；下放外方关联股东贷款签约登记权限；探索QFLP试点；取消资本项目人民币收入与境内人民币利润再投资对应的账户开立要求；鼓励银行优化外汇业务流程。重庆还支持符合条件的再投资项目申报超长期特别国债资金，并争取扩容《中西部等地区外商投资优势产业目录》重庆条目、衔接鼓励类税收优惠。
  • 服务保障。 建立外商投资企业境内再投资项目库，依托外资项目专班分级分类协调服务；修订营商环境条例、提升境外人员来渝工作生活便利；推进外商投资企业境内投资信息报告试点并完善跨部门信息共享；把境内再投资纳入外商投资促进成效评价。

对外资集团的意义

  • 再投资成为有管理、有服务支撑的通道。 从国家项目清单机制到地方项目库，符合所在省份产业地图的再投资可望获得比个案式扩张更快的协调。
  • 产业地图因省而异。 重庆的”33618/9611/416″是本地话语；同样的逻辑——把再投资导向省级优先集群——适用于各地。选择再投资目的地时，应部分依据本行业与该省优先清单的匹配度，以获取要素保障与激励。
  • 融资摩擦在下降。 “熊猫债”、关联股东贷款登记下放、取消人民币再投资开户步骤，降低了以利润注资再投资的行政成本。
  • 税务架构需要谨慎。 利润再投资税收优惠、股息预提税、以及外籍个人股东个税规则（2026年9月起外籍个人取得股息按20%征税已另行收紧）之间的互动，应在分配与再投资前测算。
  • 申报义务适用。 外商投资企业境内投资信息报告试点意味着再投资交易应按规定通过外商投资信息报告系统报送。

实务建议

  • 明确拟再投资的利润类别（未分配 vs 已分配未汇出；人民币 vs 外汇），逐条确认适用税收待遇。
  • 把目标行业与拟落地省市优先产业清单对照。
  • 大额再投资可申请纳入重大/重点外资项目清单或地方项目库，接入分级服务。
  • 审慎设计融资结构：对照集团财资模式评估熊猫债、关联股东贷款登记下放与QFLP选项。
  • 按规定办理投资信息报告，并留存再投资税收优惠所需的支持文件。

来源

  • 重庆市发展和改革委员会 — 关于印发《重庆市鼓励外商投资企业境内再投资若干措施》的通知（渝发改规范〔2026〕9号）: https://www.fzggw.cq.gov.cn/zwgk/zfxxgkml/zcwj/xzgfxwj/sfzggwxzgfxwj/202609/t20260904_16034139.html
  • 重庆市人民政府网 — 重庆出台16条举措 鼓励外商投资企业境内再投资（政策解读）: https://www.cq.gov.cn/ywdt/jrcq/202609/t20260905_16035870.html
  • 中华人民共和国商务部 — 外国投资管理（政策发布栏目，含《关于实施鼓励外商投资企业境内再投资若干措施的通知》等文件索引）: https://www.mofcom.gov.cn:8443/zcfb/wgtzgl/index.html

相关阅读

  • 见：外商投资企业利润汇出与对外付款的税务处理（profit-repatriation）
  • 见：外资再投资与控股架构（fie-investment-company-regional-hq）
Tax Compliance / 税务合规, Tax Types / 税种

China codifies VAT withholding on service payments to natural persons: MOF/STA Announcement No. 28 (2026)

  • MOF–STA Announcement No. 28 (2026), published on 3 September 2026, releases the Administrative Measures on Withholding of VAT by Domestic Entities for Natural Persons, effective 1 November 2026, with natural persons self-assessing under Article 44 of the VAT Law Implementing Regulations for services rendered between 1 January and 31 October 2026.
    财政部、税务总局公告2026年第28号（2026年9月3日发布）公布《境内单位代扣代缴自然人增值税管理办法》，自2026年11月1日起施行；2026年1月1日至10月31日期间自然人发生的相关应税交易，由自然人按《增值税法实施条例》第四十四条自行申报纳税。
  • A domestic entity that pays consideration to a natural person for specified services — R&D, software, design, consulting, broadcasting/audiovisual production, cultural services or education services — is the withholding agent and must deduct VAT at the applicable levy rate when paying.
    境内自然人提供研发服务、软件服务、设计服务、咨询服务、广播影视节目（作品）制作服务、文化服务、教育服务等符合规定的应税交易时，支付价款的境内单位为扣缴义务人，须在支付价款时代扣增值税。
  • Withholding is triggered when a natural person’s single-transaction (or same-day) sales value with one withholding agent reaches the per-transaction VAT threshold; no deduction is required where the natural person has already paid the tax.
    自然人与单一扣缴义务人发生符合规定的应税交易，当次（日）销售额达到按次纳税起征点的，扣缴义务人应当在支付价款时代扣增值税；自然人已缴纳税款的，无需再代扣。
  • The withholding agent must also deduct surcharges together with VAT, declare within 15 days from the first day of the month following the taxable transaction, and keep books, vouchers, identity information and transaction records on file.
    扣缴义务人扣缴增值税时应同时扣缴附加税费；解缴税款的计税期间为一个月，应自应税交易发生次月一日起十五日内办理扣缴申报并缴纳税款；并按规定保存代扣代缴账簿、凭证及自然人身份信息、交易信息等资料。
  • Where a natural person qualifies for a VAT exemption or the transaction falls below the threshold, the withholding agent still files the relevant declaration to the competent tax authority; platform-based workers covered by platform enterprises’ assistance schemes are outside the scope.
    自然人与单一扣缴义务人发生符合规定的应税交易但未达按次起征点、或适用免征增值税政策、或按第三条无需代扣的，扣缴义务人仍应办理申报；属于互联网平台内从业人员、由平台企业按规定代办申报的，不适用本办法。
  • For foreign-invested companies, the change institutionalises a duty that previously fell unevenly on payers of fees to individual consultants and freelancers, and signals tighter enforcement attention to B2B2C-style service payments alongside the new VAT Law framework in force since 1 January 2026.
    对外资企业而言，该办法把以往对个人顾问、自由职业者付款时参差不齐的扣缴义务制度化，也表明在新《增值税法》自2026年1月1日施行后，监管部门对面向自然人的服务性付款给予更严关注。

China codifies VAT withholding on service payments to natural persons: MOF/STA Announcement No. 28 (2026) | 中国将”向自然人付服务费代扣增值税”成文：财税28号公告发布《境内单位代扣代缴自然人增值税管理办法》

Overview

On 3 September 2026, the Ministry of Finance and the State Taxation Administration jointly published Announcement No. 28 (2026), which releases the Administrative Measures on Withholding of VAT by Domestic Entities for Natural Persons (《境内单位代扣代缴自然人增值税管理办法》). The Measures take effect on 1 November 2026. They are framed under the VAT Law of the People’s Republic of China (in force since 1 January 2026), the VAT Law Implementing Regulations (State Council Order No. 826) and the Law on the Administration of Tax Collection.

The headline rule is straightforward: from 1 November 2026, when a domestic entity in China pays consideration to an individual (a “natural person”) for a defined list of services, the payer becomes the VAT withholding agent and must deduct VAT at the applicable levy rate at the time of payment. This is a quiet but structural change in how VAT on services supplied by individuals is collected — it moves the collection duty from the individual to the paying enterprise.

The scope of services captured

The Measures apply where a natural person provides any of the following services (collectively, “the prescribed taxable transactions”):

  • R&D services (研发服务);
  • software services (软件服务);
  • design services (设计服务);
  • consulting services (咨询服务);
  • broadcasting, film and television programme (work) production services (广播影视节目（作品）制作服务);
  • cultural services (文化服务); and
  • education services (教育服务).

The precise boundaries of these service categories follow MOF–STA Announcement No. 9 (2026) on the specific scope of VAT taxation; any later adjustments to that scope apply automatically. In plain terms, the list covers the services most commonly bought by companies from individual consultants, freelancers and independent professionals — technology, creative and knowledge work.

Who is the withholding agent

The withholding agent is the domestic entity that pays the consideration as the purchaser of the taxable transaction. “Domestic entity” is any unit within China that pays; “consideration” includes the full value expressed in monetary or non-monetary economic benefits. The practical universe is therefore any Chinese company, foreign-invested enterprise included, that pays fees to individuals for the listed services.

When VAT must be withheld

The triggering rule is transactional:

  • Where the natural person’s sales value in a single transaction (or on a single day) with one withholding agent reaches the per-transaction VAT threshold (按次纳税起征点), the agent must withhold VAT when paying.
  • If the natural person has already paid the VAT, the agent does not withhold again.
  • Where the transaction is exempt from VAT, falls below the threshold, or otherwise does not require withholding under Article 3, the agent must still file a declaration with the competent tax authority for that transaction.

Where the natural person qualifies for a VAT preferential policy, the natural person must inform the withholding agent and truthfully provide the supporting information; the agent calculates the tax to be withheld accordingly.

How withholding and payment work

  • Surcharges ride along. When withholding VAT, the agent simultaneously withholds the related surcharges (附加税费).
  • Period and deadline. The tax assessment period is one month. The agent must complete the withholding declaration and pay the tax within 15 days from the first day of the month following the month in which the taxable transaction occurred.
  • Invoices. Where VAT has been withheld, the natural person applying to the tax authority to issue a special invoice on their behalf does not pay VAT again. Where the natural person has not applied for invoice issuance, the agent may send an invoicing reminder for the natural person to confirm and apply.
  • Corrections. If the amount to be withheld changes due to sales discounts, suspension or returns, the agent must correct the declaration of the withholding period concerned.
  • Information duties. The agent must provide the natural person, on request, with records of the tax withheld and the declarations made. The agent calculates and declares on the basis of information supplied by the natural person and must not alter it unilaterally; where the agent discovers the information is inconsistent with reality and the natural person refuses to correct it, the agent reports to the competent tax authority.
  • Record-keeping and confidentiality. The agent keeps withholding ledgers, lawful vouchers, identity information, transaction information and settlement/payment records, and must keep confidential the natural person’s identity information and any information relevant to preferential-policy eligibility.

Exceptions and consequences

Two carve-outs matter in practice:

  • Platform workers. Where a natural person is a worker on an internet platform, transacts through the platform and qualifies under the rules under which platform enterprises handle declaration assistance for platform workers, the Measures do not apply — the platform enterprise continues to handle the matter under its own assistance scheme.
  • Transition period. For services rendered between 1 January and 31 October 2026, the natural person self-assesses under Article 44 of the VAT Law Implementing Regulations; the withholding regime only starts from 1 November 2026.

Non-compliance carries consequences under the Tax Collection Administration Law and related rules: failing to withhold, failing to declare, under-paying or failing to pay withheld tax, or borrowing or impersonating another person’s identity, exposes the agent to the competent tax authority’s handling.

What this means for foreign-invested companies

  • Map your payments to individuals. Companies that engage individual consultants — for market research, translation, design, software development, training or audiovisual content — should review which payments fall inside the seven service categories. Those categories will be withheld on from 1 November 2026.
  • Budget for the levy and the surcharge. Where the per-transaction threshold is met, the company must gross down or fund the VAT and surcharges on top of the agreed fee, and decide contractually whether the fee is VAT-inclusive or exclusive.
  • System readiness. Payables and procurement systems should be configured to flag payments to individuals in the listed services, compute the deemed sales value and levy rate, and generate the monthly withholding declaration by the 15th of the following month.
  • Invoicing workflow. Agree in advance with individual suppliers whether they will apply to issue invoices after withholding, to keep the paper trail clean for input-side and Fapiao compliance.
  • Platform relationships. If your business sells through internet platforms that assist platform-based workers with declaration, confirm the platform’s scheme covers your arrangement so that the new withholding duty is not duplicated.

Practical steps

  • Inventory contracts with individual service providers active in 2026 and identify the service category of each.
  • Update template agreements to state whether fees are inclusive or exclusive of VAT and who handles invoice issuance.
  • Configure finance systems with the relevant commodity and service codes so withholding can be computed at payment.
  • Train finance staff on the monthly declaration deadline (15th of the month following the transaction month) and on the surcharge obligation.
  • For 2026 transactions before 1 November, ensure individuals self-assess where required under the transition rule, and document that the enterprise is not the withholding agent for that period.

Sources

  • 国家税务总局政策法规库 — 财政部 税务总局关于发布《境内单位代扣代缴自然人增值税管理办法》的公告（2026年第28号，含办法全文）: https://fgk.chinatax.gov.cn/zcfgk/c102416/c5252181/content.html
  • 国家税务总局海南省税务局 — 财政部 税务总局公告2026年第28号转发页: https://hainan.chinatax.gov.cn/xxgk_6_1/03166923.html
  • 国家税务总局黑龙江省税务局 — 政策文件列表（2026-09-03发布 28号公告）: http://heilongjiang.chinatax.gov.cn/col/col8059
  • 国家税务总局安徽省税务局 — 增值税法及实施条例适用问答（起征点、免税等征管口径）: https://anhui.chinatax.gov.cn/art/2026/9/1/art_22415_1322652.html

Related reading

  • see also: non-taxable transactions and input-VAT deductibility under the 2026 VAT Law (vat-non-taxable-input-deduction)
  • see also: how labour-dispatch and service fees are treated for VAT where foreign firms pay Chinese entities (labour-dispatch-vat)

中国将”向自然人付服务费代扣增值税”成文：财税28号公告发布《境内单位代扣代缴自然人增值税管理办法》

概述

2026年9月3日，财政部、国家税务总局联合发布公告2026年第28号，公布《境内单位代扣代缴自然人增值税管理办法》。办法自2026年11月1日起施行，依据《中华人民共和国增值税法》（2026年1月1日起施行）、《中华人民共和国增值税法实施条例》（国务院令第826号）及《中华人民共和国税收征收管理法》等制定。

核心规则很直接：自2026年11月1日起，境内单位向个人（自然人）支付规定的服务价款时，付款方成为增值税扣缴义务人，须在付款时代扣增值税。这是增值税服务税收集收方式的一次安静而结构性的调整——纳税义务从个人身上转移到付款企业身上。

纳入范围的服务

办法适用于自然人提供以下服务（合称”符合规定的应税交易”）：

  • 研发服务；
  • 软件服务；
  • 设计服务；
  • 咨询服务；
  • 广播影视节目（作品）制作服务；
  • 文化服务；以及
  • 教育服务。

上述服务类别的具体边界按《财政部 税务总局关于增值税征税具体范围有关事项的公告》（财政部 税务总局公告2026年第9号）执行，后续政策调整的按调整后执行。通俗地讲，清单覆盖的是企业最常向个人顾问、自由职业者与独立专业人士采购的服务——技术、创意与知识类工作。

谁是扣缴义务人

扣缴义务人是作为应税交易购买方、支付价款的境内单位。”境内单位”指付款的境内任何单位；”价款”包括货币和非货币形式经济利益对应的全部价款。实际适用面因此很宽：任何中国境内企业——包括外资企业——只要为上述服务向个人付款，即落入范围。

何时必须代扣增值税

触发规则是交易层面的：

  • 自然人与单一扣缴义务人发生符合规定的应税交易，当次（日）销售额达到按次纳税起征点的，扣缴义务人应当在支付价款时代扣增值税；
  • 自然人已缴纳税款的，扣缴义务人无需再代扣；
  • 交易免征增值税、未达起征点或按第三条无需代扣的，扣缴义务人仍应就该笔交易向主管税务机关办理申报。

自然人符合增值税优惠政策适用条件的，应当告知扣缴义务人并如实提供信息资料，由扣缴义务人按有关规定计算应扣缴税额。

扣缴与缴税如何运作

  • 附加税费随征。 扣缴增值税时应按规定同时扣缴附加税费。
  • 计税期间与期限。 解缴税款的计税期间为一个月；应自应税交易发生次月一日起十五日内向主管税务机关办理扣缴申报并缴纳税款。
  • 发票衔接。 已按本办法扣缴增值税的应税交易，自然人申请代开发票时无需再次缴税；自然人未申请代开的，扣缴义务人可向自然人发起开票提醒，由自然人确认后申请代开。
  • 更正。 因销售折让、中止或退回导致应扣缴税额变化的，扣缴义务人应更正扣缴当期的扣缴申报。
  • 信息义务。 自然人要求提供已扣缴税款与扣缴申报记录的，扣缴义务人应当提供。扣缴义务人按自然人提供的信息计算税款、办理申报，不得擅自更改；发现信息不实而自然人拒绝修改的，应报告主管税务机关。
  • 资料保存与保密。 保存代扣代缴账簿、合法凭证以及自然人身份信息、应税交易信息、结算支付记录、优惠适用条件信息资料等，并对自然人身份信息等保密。

例外情形与后果

两个实务例外：

  • 平台从业人员。 属于互联网平台内从业人员的自然人，通过平台发生符合规定的应税交易，符合平台企业为平台内从业人员办理代办申报相关规定、由平台企业办理增值税代办申报的，不适用本办法。
  • 过渡期。 2026年1月1日至10月31日期间自然人发生的符合规定的应税交易，由自然人按《增值税法实施条例》第四十四条规定自行申报纳税；代扣机制自2026年11月1日才启动。

不合规后果依《税收征收管理法》等处理：应扣未扣、未按规定办理扣缴申报、不缴或少缴已扣税款、借用或冒用他人身份等，均由主管税务机关依法处理。

对外资企业的意义

  • 盘点向个人的付款。 聘请个人顾问从事市场调研、翻译、设计、软件开发、培训或视听内容的企业，应排查哪些付款落入上述七类服务——自2026年11月1日起这些类别将被代扣。
  • 为税款与附加费做预算。 达到按次起征点的，企业须在约定费用之外承担或补足增值税与附加税费，并在合同中明确费用为含税还是不含税。
  • 系统就绪。 应付与采购系统应能标记对个人在列服务的付款，计算视同销售额与适用征收率，并在次月15日前生成扣缴申报。
  • 发票流程。 事先与个人供应商约定代扣后是否由个人申请代开发票，保持进项与发票合规链条完整。
  • 平台关系。 若通过辅助平台从业人员的互联网平台销售，确认平台代办方案覆盖自身安排，避免扣缴义务重复。

实务建议

  • 梳理2026年存续的与个人服务提供者签订的合同，逐一归类服务类型。
  • 更新格式合同，明确费用含税与否及发票开具方。
  • 在财务系统配置相应商品与服务编码，便于付款时即时计算应扣缴额。
  • 培训财务人员掌握月度申报期限（交易次月15日内）与附加税费义务。
  • 对2026年11月1日前的交易，确保符合条件时由个人按过渡规则自行申报，并留档证明该期间企业非扣缴义务人。

来源

  • 国家税务总局政策法规库 — 财政部 税务总局关于发布《境内单位代扣代缴自然人增值税管理办法》的公告（2026年第28号，含办法全文）: https://fgk.chinatax.gov.cn/zcfgk/c102416/c5252181/content.html
  • 国家税务总局海南省税务局 — 财政部 税务总局公告2026年第28号转发页: https://hainan.chinatax.gov.cn/xxgk_6_1/03166923.html
  • 国家税务总局黑龙江省税务局 — 政策文件列表（2026-09-03发布 28号公告）: http://heilongjiang.chinatax.gov.cn/col/col8059
  • 国家税务总局安徽省税务局 — 增值税法及实施条例适用问答（起征点、免税等征管口径）: https://anhui.chinatax.gov.cn/art/2026/9/1/art_22415_1322652.html

相关阅读

  • 见：2026增值税法下非应税交易与进项抵扣（vat-non-taxable-input-deduction）
  • 见：外企向境内单位采购劳务派遣与服务的增值税处理（labour-dispatch-vat）
Policy Updates / 政策动态, Tax Compliance / 税务合规

China moves to rewrite its tax-collection law: State Council approves draft revision for NPC deliberation

  • The State Council Executive Meeting of 31 August 2026 discussed and approved in principle the draft revision of the Law on the Administration of Tax Collection and decided to submit it to the Standing Committee of the National People’s Congress for deliberation — the first major overhaul of the law in 25 years since its 2001 revision.
    2026年8月31日国务院常务会议讨论并原则通过《中华人民共和国税收征收管理法（修订草案）》，决定将草案提请全国人大常委会审议——这是该法自2001年修订以来时隔约25年的首次大修。
  • The meeting called for tax collection in accordance with the law, more standardised tax enforcement, better taxpayer services, stronger protection of taxpayers’ lawful rights and interests, more equitable tax burdens and improved fiscal and tax governance — signalling that unification and fairness of enforcement across regions is a central theme.
    会议强调依法组织税收征管、规范税务执法行为、着力优化纳税服务、强化纳税人合法权益保护，不断促进税负公平、完善财税治理——执法跨区域统一与公平成为核心主题。
  • The draft text has not been made public; public analysis draws on the 2025 exposure draft jointly issued by the State Taxation Administration and the Ministry of Finance, which ran to 106 articles (16 added, 4 deleted, 69 amended) and kept the existing chapter structure.
    修订草案文本尚未公布；公开分析主要基于税务总局、财政部2025年发布的修订征求意见稿——征求意见稿共106条，新增16条、删除4条、修改69条，章节结构保持现行征管法基本架构。
  • Reported reform directions include unified nationwide administrative-penalty discretion standards, tighter rules on assessed (deemed) collection, third-party information reporting and assistance duties for digital platforms, and protection-oriented service measures — all aimed at a level playing field across the unified national market.
    公开报道的改革方向包括：制定全国统一的处罚裁量基准、规范核定征收的条件和程序、强化数字平台第三方信息报送与征管协助义务、以及权益保护导向的服务举措——共同指向全国统一大市场下的公平竞争环境。
  • The same executive meeting studied the high-quality development of investment attraction, calling for clear rules on what governments may encourage or prohibit — continuing the campaign against “tax depressions” and uneven regional subsidy competition, which directly affects how local incentives for foreign and domestic investors are designed.
    同次常务会议研究促进招商引资高质量发展，要求明确政府招商引资鼓励和禁止的具体行为——延续整治”税收洼地”与地区间补贴竞争的部署，直接影响内外资地方激励政策的设计。
  • For foreign-invested enterprises, the practical read is threefold: enforcement discretion is expected to converge across provinces; reliance on local ad-hoc tax deals will carry higher risk; and digital-era data duties (invoices, platform data, third-party information) will keep expanding under clearer legal authority.
    对外资企业的实务含义有三：各省执法裁量预计趋于一致；依赖地方个案式税收安排的风险上升；数电发票、平台数据与第三方信息等数字时代的数据义务将在更清晰的法律授权下继续扩展。

China moves to rewrite its tax-collection law: State Council approves draft revision for NPC deliberation | 中国拟重修《税收征收管理法》：国常会原则通过修订草案并提请全国人大常委会审议

Overview

On 31 August 2026, Premier Li Qiang presided over a State Council executive meeting that discussed and approved in principle the draft revision of the Law of the People’s Republic of China on the Administration of Tax Collection (《中华人民共和国税收征收管理法》) and decided to submit the draft to the Standing Committee of the National People’s Congress (NPC) for deliberation. The same meeting also studied the high-quality development of investment attraction and adopted a revised implementation regulation for the Audit Law.

The meeting’s guidance for the tax-collection revision was concise: collect taxes in accordance with the law, standardise tax enforcement conduct, make real efforts to optimise tax services, strengthen protection of taxpayers’ lawful rights and interests, keep promoting equitable tax burdens, and improve fiscal and tax governance. Because the current law dates from its comprehensive 2001 revision (with piecemeal amendments in 2013 and 2015), this is the first major overhaul in roughly 25 years — and the first time the law has been rewritten in the era of the digital economy, e-invoices and nationwide data-driven tax administration.

Why the law is being rewritten now

The Tax Collection Administration Law entered into force in 1993, was comprehensively revised in 2001, and was lightly amended in 2013 and 2015 to accommodate commercial-registration reform. Three forces have made a full revision necessary:

  • The economy has changed. China has shifted from an industrial economy in the early stage of marketisation to a high-quality-development phase. New business models — platform work, the gig economy, digital services — did not exist when the current text was drafted.
  • Tax administration has changed. Administration has moved from manual oversight to digital and intelligent tax governance (“smart taxation”, tax administration by data). E-invoices, the electronic tax bureau and cross-department data sharing give tax authorities capabilities that the current law does not clearly regulate.
  • The legal environment has changed. The unified national market requires consistent, fair and predictable tax enforcement across regions, with stronger statutory protection of taxpayer rights — and the tax system itself is shifting toward a larger share of direct taxes with more obligations owed by individuals.

What is known about the content

The revision draft approved by the State Council has not been published. What is publicly known comes from the exposure draft (征求意见稿) that the State Taxation Administration and the Ministry of Finance released in 2025, and from commentary by tax-law experts:

  • 106 articles overall, keeping the basic chapter structure of the current law, adding 16 articles, deleting 4 and amending 69.
  • Unified enforcement standards. Reported directions include a nationwide unified administrative-penalty discretion benchmark and standardised conditions and procedures for assessed collection (核定征收), reducing differences in enforcement between regions and preventing “tax depressions” from unfair competition.
  • Digital-platform duties. The revision is reported to give digital platforms clearer assistance duties in tax collection — third-party information reporting, assistance with tax payment and declaration — to level the playing field between online and offline business while reducing compliance burdens on compliant platform operators.
  • Protection and service. Reported drafting themes include optimising taxpayer services, protecting taxpayers’ lawful rights and clarifying procedures that protect taxpayers during enforcement.

None of these points should be read as the final text: they describe the direction indicated by the 2025 exposure draft and expert commentary, and the NPC deliberation process may adjust the content through several readings.

The parallel agenda: standardising investment attraction

The same executive meeting discussed promoting the high-quality development of investment attraction. It called for continued work to define what governments are encouraged and prohibited from doing when attracting investment, stronger positive guidance and binding constraints on local governments’ economic-promotion conduct, and a shift of focus toward improving the business environment, nurturing the industrial ecosystem and providing high-quality government services.

For the tax world, this is the continuing thread of the campaign against “tax depressions” and irregular regional subsidies. Local governments have in recent years been required to clean up tax rebates and fiscal subsidies that favour specific investors, under the banner of the unified national market. The tax-collection revision reinforces that direction at the statutory level: if enforcement discretion and assessed-collection rules become nationally uniform, the space for regionally idiosyncratic tax treatment narrows further.

What this means for foreign-invested enterprises

  • Converging enforcement across provinces. A national penalty-discretion benchmark and uniform assessed-collection rules should reduce the situation in which the same factual pattern is treated differently in different provinces. Multinationals operating across several provinces can expect more consistent outcomes in audits, penalties and waivers.
  • Higher risk for ad-hoc local tax arrangements. As “tax depression” cleaning continues and the law tightens, incentives that were structured as discretionary local tax deals should be re-examined: what was marketed as a regional benefit may carry retroactive or audit risk under a stricter statutory regime.
  • Broader, clearer data duties. The trend toward third-party information reporting and platform assistance duties means the data trail on your payments, invoices and transactions will be more complete. For foreign-invested groups, this raises the stakes on accurate classification of cross-border and domestic payments and on clean master-and-local transfer-pricing documentation.
  • A service-and-rights agenda. Protection of taxpayer rights and better services are stated goals; in practice this supports orderly dispute channels — including administrative reconsideration and litigation — that foreign investors can use when they disagree with enforcement measures.
  • Legislative timeline. After submission to the NPC Standing Committee, the draft would normally go through multiple readings before a vote. Companies should track the published draft when it appears and assess impacts on their China tax operating model.

Practical steps

  • Review any incentive arrangements received from local governments (tax rebates, subsidies, land or fee waivers) and assess their durability under the unified-market framework.
  • Map enforcement exposure across provinces where you operate, and standardise positions on transfer pricing, deemed collection and penalty-sensitive filings.
  • Prepare for expanded digital data duties: ensure e-invoice processes, platform transaction data and third-party information flows are accurate and auditable.
  • Engage with provincial tax services and industry associations during the legislative window to inform your reading of the final text.
  • Watch for the published draft after NPC deliberation begins, and update internal tax-control policies once the final law and its implementation rules are settled.

Sources

  • 中国政府网（新华社2026年8月31日电）— 李强主持召开国务院常务会议（讨论并原则通过税收征收管理法修订草案、研究促进招商引资高质量发展）: https://www.gov.cn/yaowen/liebiao/202608/content_7079712.htm
  • 新浪新闻（2026-09-01）— 国常会讨论并原则通过税收征管法修订草案，这些变化值得关注: https://news.sina.com.cn/c/2026-09-01/doc-iniqfuyn4950392.shtml
  • 澎湃新闻 — 税收征管法修订进入关键环节，有哪些亮点: https://m.thepaper.cn/newsDetail_forward_33984919

Related reading

  • see also: non-taxable transactions and input-VAT deductibility under the 2026 VAT Law (vat-non-taxable-input-deduction)
  • see also: how labour-dispatch fees are treated for VAT and what it signals for service fees (labour-dispatch-vat)

中国拟重修《税收征收管理法》：国常会原则通过修订草案并提请全国人大常委会审议

概述

2026年8月31日，国务院总理李强主持召开国务院常务会议，讨论并原则通过《中华人民共和国税收征收管理法（修订草案）》，决定将草案提请全国人大常委会审议。同次常务会议还研究了促进招商引资高质量发展有关工作，并审议通过《中华人民共和国审计法实施条例（修订草案）》。

会议对征管法修订提出的要求十分凝练：依法组织税收征管，规范税务执法行为，着力优化纳税服务，强化纳税人合法权益保护，不断促进税负公平、完善财税治理。现行税收征收管理法于1993年施行、2001年全面修订、2013年和2015年配合商事制度改革作了个别修正——本次是时隔约25年的较大修订，也是该法首次在数字经济、电子发票与全国性”以数治税”时代进行整体重写。

为何现在重修

税收征收管理法1993年施行，2001年全面修订，2013年、2015年仅配合商事登记改革作小修。三重力量使全面修订势在必行：

  • 经济形态变了。 中国已从市场经济初期的工业经济转向高质量发展阶段，平台用工、零工经济、数字服务等新业态在现行文本起草时尚不存在。
  • 税收征管方式变了。 征管从人工监管迈向数字化、智能化，”智慧税务””以数治税”成为管理基础，电子发票、电子税务局与跨部门数据共享赋予税务机关的能力，现行法律尚无清晰规范。
  • 法治环境变了。 全国统一大市场要求税收执法跨区域统一、公平、可预期，并以更强的法定形式保护纳税人权益；税制本身也在优化结构、逐步提高直接税比重，征管对象更多面向自然人。

目前已知的内容

国常会通过的修订草案尚未公布。公开信息主要来自税务总局、财政部2025年发布的修订征求意见稿及财税法专家的解读：

  • 共106条，章节设置保持现行征管法基本架构，新增16条、删除4条、修改69条。
  • 统一执法标准。 公开报道的方向包括制定全国统一的行政处罚裁量基准、规范核定征收的条件和程序，消除地区间执法差异，防止”税收洼地”式的不公平竞争。
  • 数字平台义务。 报道显示修订将赋予数字平台更明确的税收征管协助义务——第三方信息报送、协助税款缴纳与申报等，既保障税收收入，也减轻合规平台经营者的遵从负担，营造线上线下公平竞争的税收环境。
  • 保护与服务。 报道中的起草主题还包括优化纳税服务、保护纳税人合法权益、在执法程序中为纳税人提供更明确的程序保障。

需要强调的是，以上均非最终文本：它们描述的是2025年征求意见稿与专家解读所显示的方向，全国人大常委会的审议程序可能经多轮审议后调整内容。

并行议程：规范招商引资

同次常务会议研究促进招商引资高质量发展有关工作。会议指出，规范招商引资是建设全国统一大市场的重要内容，要明确政府招商引资鼓励和禁止的具体行为，进一步规范地方政府经济促进行为，强化正向引导和刚性约束，把工作重点更多放在优化营商环境、培育产业生态、提供高水平政务服务上来。

对税务世界而言，这是整治”税收洼地”与不规范区域补贴这条政策线的延续。近年来地方被要求清理针对特定投资者的税收返还与财政补贴。征管法修订在立法层面强化了这一方向：一旦处罚裁量与核定征收规则全国统一，地域性税收特例的操作空间将进一步收窄。

对外资企业的意义

  • 跨省执法趋于一致。 全国统一的处罚裁量基准与核定征收规则，有望减少”同一事实、不同省份不同处理”的现象。在多省经营的外企可在稽查、处罚与减免中期待更一致的对待。
  • 个案式地方税收安排风险上升。 随着”税收洼地”清理推进与法律收紧，凡以地方个案式税收约定形式构建的激励都应重新审视：曾被宣传为区域红利的部分，在更严格的法律框架下可能带有追溯或稽查风险。
  • 数据义务更广、更明确。 第三方信息报送与平台协助义务的趋势，意味着企业付款、发票与交易的数据痕迹将更完整。对跨国集团而言，跨境与境内付款的准确归类、转让定价主文档与本地文档的规范程度，其重要性进一步提高。
  • 服务与权利议程。 保护纳税人权益与优化服务是明确目标；实践中这支持有序的争议解决渠道——包括行政复议与诉讼——外国投资者在与执法措施产生分歧时可加以运用。
  • 立法时间表。 草案提交全国人大常委会后，通常需经多次审议方可表决。企业应在草案文本公布后跟踪其内容，评估对在华税务运营模式的影响。

实务建议

  • 复查从地方政府获得的各类激励安排（税收返还、补贴、用地或收费减免），在统一大市场框架下评估其可持续性。
  • 梳理各经营省份的执法敞口，统一在转让定价、核定征收与易罚事项上的立场与档案标准。
  • 为不断扩展的数字数据义务做好准备：确保数电发票流程、平台交易数据与第三方信息流准确、可审计。
  • 在立法窗口期通过省级税务服务与行业协会渠道保持关注，帮助准确理解最终文本。
  • 待全国人大常委会启动审议并公布草案后跟进研读，在最终法律及其实施规则确定后更新内部税务内控政策。

来源

  • 中国政府网（新华社2026年8月31日电）— 李强主持召开国务院常务会议（讨论并原则通过税收征收管理法修订草案、研究促进招商引资高质量发展）: https://www.gov.cn/yaowen/liebiao/202608/content_7079712.htm
  • 新浪新闻（2026-09-01）— 国常会讨论并原则通过税收征管法修订草案，这些变化值得关注: https://news.sina.com.cn/c/2026-09-01/doc-iniqfuyn4950392.shtml
  • 澎湃新闻 — 税收征管法修订进入关键环节，有哪些亮点: https://m.thepaper.cn/newsDetail_forward_33984919

相关阅读

  • 见：2026增值税法下非应税交易与进项抵扣（vat-non-taxable-input-deduction）
  • 见：劳务派遣费的增值税处理及其对服务费的启示（labour-dispatch-vat）
Talent Tax / 人才税收

GBA talent tax-subsidy season opens: Dongguan’s 2026 application window (2025 tax year)

  • Dongguan opened the 2026 application window for the Greater Bay Area (GBA) individual-income-tax (IIT) financial subsidy for overseas high-calibre and urgently-needed talent: applications for the 2025 tax year run from 28 August to 28 September 2026, with the online system closing at 17:00 on 28 September.
    东莞已开启2026年度粤港澳大湾区境外高端人才和紧缺人才个人所得税优惠政策财政补贴申报：受理对象为2025纳税年度，受理时间为2026年8月28日至9月28日（9月28日17:00系统关闭）。
  • The GBA IIT policy works as a top-up subsidy: for qualifying overseas talent working in the nine mainland GBA cities, the portion of IIT paid that exceeds 15% of taxable income is subsidised by the local government, and the subsidy itself is exempt from IIT — capping the effective tax burden at 15%.
    大湾区个税政策的机制是”超额补贴”：符合条件的在大湾区内地九市工作的境外人才，其缴纳的个人所得税超过应纳税所得额15%的部分由地方政府给予财政补贴，且补贴免征个人所得税——实际税负上限约为15%。
  • The current legal basis runs to 31 December 2027: MOF/STA Notice Cai Shui [2023] No. 34 continued the GBA IIT policy, implemented in Guangdong through Yu Shui Shui [2023] No. 21 and tightened for review management through Yu Shui Shui [2025] No. 20; Dongguan’s local rules are set out in Dong Cai Gui [2026] No. 2.
    现行政策依据执行至2027年12月31日：《财政部 税务总局关于延续实施粤港澳大湾区个人所得税优惠政策的通知》（财税〔2023〕34号）延续大湾区个税优惠，广东以粤财税〔2023〕21号贯彻实施、以粤财税〔2025〕20号加强审核管理；东莞市实施办法为东财规〔2026〕2号。
  • Eligibility: Hong Kong and Macao permanent residents, Hong Kong residents admitted under the Quality Migrant/Professionals/Entrepreneurs admission schemes, Taiwan residents, foreign nationals, and returned overseas Chinese or Chinese with permanent residence abroad — who work for a Dongguan-registered employer or in independent practice, are still on the job when applying, worked in Dongguan for more than 90 days in the tax year, and paid IIT above the 15% threshold.
    申请条件：香港、澳门永久性居民，或取得香港入境计划（优才、专业人士及企业家）的香港居民，或台湾地区居民，或外国国籍人士，或取得国外长期居留权的留学回国人员和海外华侨；在东莞注册企业和其他机构任职受雇、独立劳务或生产经营；申请时仍在岗且纳税年度内在东莞工作累计满90天以上；在东莞依法缴纳个税且已缴税额超过应纳税所得额的15%。
  • Applications are filed online: the applicant retrieves personal IIT data through the Individual Income Tax e-Tax Bureau (etax.chinatax.gov.cn), grants authorisation to obtain a query serial number, then applies on the Guangdong Government Service Network; in-person assisted filing is available at government-service centres.
    线上办理：申请人通过自然人电子税务局（etax.chinatax.gov.cn）查询个税数据、完成授权并获取查询序列号后，到广东政务服务网办理；政务服务中心网办区提供线下导办。
  • For foreign-invested employers, the window is a once-a-year compliance event: HR and finance should identify eligible overseas executives and specialists by mid-September, confirm the 90-day work and 15% excess-tax tests, and complete the online application before 28 September.
    对外资雇主而言，这是每年一次的合规节点：人力资源与财务应在9月中旬前识别符合资格的境外高管与专业人才，核验90天工作与15%超额税负条件，并在9月28日前完成线上申报。

GBA talent tax-subsidy season opens: Dongguan’s 2026 application window (2025 tax year) | 大湾区人才个税补贴申报季开启：东莞2026年度窗口（2025纳税年度）实务指南

Overview

Every year, overseas talent working in the nine mainland cities of the Guangdong–Hong Kong–Macao Greater Bay Area (GBA) can apply for a financial subsidy that effectively caps their individual income tax (IIT) burden at about 15% of taxable income. The mechanism: where the IIT paid in the year exceeds 15% of taxable income, the local government subsidises the excess, and the subsidy itself is exempt from IIT.

On 28 August 2026, Dongguan — one of the nine GBA cities — opened its 2026 application window for the 2025 tax year, running to 17:00 on 28 September 2026. The notice was published by the Dongguan municipal government and implements, at city level, the national and provincial framework for the GBA IIT policy. For foreign-invested companies employing overseas executives and specialists in Dongguan, the window is a practical, time-bound compliance event that rewards advance preparation.

The legal basis

The GBA IIT policy rests on a layered set of documents:

  • National level: MOF/STA Notice Cai Shui [2023] No. 34 on continuing the implementation of the GBA individual income tax preferential policy, which applies to the nine mainland GBA cities (Guangzhou, Shenzhen, Zhuhai, Foshan, Huizhou, Dongguan, Zhongshan, Jiangmen and Zhaoqing) and runs to 31 December 2027.
  • Provincial level: Guangdong’s implementation notice Yu Shui Shui [2023] No. 21, and the strengthened review-and-management notice Yu Shui Shui [2025] No. 20 issued by the provincial finance, science-and-technology, human-resources-and-social-security and tax authorities.
  • City level: Dongguan’s Measures on the Implementation of Financial Subsidies under the GBA IIT Preferential Policy (Dong Cai Gui [2026] No. 2), issued by the municipal finance bureau with the science-and-technology, human-resources-and-social-security authorities and the municipal tax service.

Who is eligible

For the 2025 tax year in Dongguan, the applicant must be one of the following categories of “overseas talent”: Hong Kong or Macao permanent residents; Hong Kong residents admitted under the Quality Migrant Admission Scheme, the Admission of Talents Professionals and Entrepreneurs scheme; Taiwan residents; foreign nationals; or returned overseas Chinese and Chinese nationals holding long-term residence abroad — in each case excluding persons who have not cancelled their mainland household registration.

In addition, the applicant must:

  • be employed by, or provide independent professional services to, an enterprise or other institution registered in Dongguan, or engage in production or business operations there;
  • still be on the job when applying, and have worked in Dongguan for more than 90 days (excluding exactly 90) in the 2025 tax year; and
  • have paid IIT in Dongguan with the tax paid exceeding 15% of taxable income.

High-calibre talent (高端人才) and urgently-needed talent (紧缺人才) are recognised through separate certification procedures under the provincial and municipal rules; the subsidy is claimed on the excess-tax amount.

How to apply

The application is filed online:

  1. Query personal IIT data through the Individual Income Tax e-Tax Bureau (etax.chinatax.gov.cn), complete the authorisation and obtain a query serial number.
  2. Apply on the Guangdong Government Service Network (gdzwfw.gov.cn) using the designated service item.
  3. Alternatively, use the self-service area of government-service centres, where guided assistance is available.

The online system closes at 17:00 on 28 September 2026; late applications are not accepted. Employers should note that the subsidy is paid to the individual after review by the relevant authorities, and that the subsidy income itself is exempt from IIT.

What this means for foreign-invested employers

  • A once-a-year, time-boxed task. Identify every eligible overseas executive and specialist on the Dongguan payroll (including Hong Kong and Macao residents who commute or relocate for work) before mid-September.
  • Two tests to verify. The 90-plus-days work test in the tax year and the excess-over-15% tax test both depend on payroll and tax data; finance should confirm these before the window closes rather than during the last days.
  • Engagement of specialists matters. Where a foreign expert works across several GBA cities in the year, the eligibility analysis must respect the employing entity and the city where the work was performed; Dongguan’s rules follow the provincial framework on this point.
  • Documentation for the review. Provincial review management has been tightened since 2025 — keep employment contracts, work-permit and residence documentation, payroll records and tax payment vouchers ready, because the review process now looks more closely at the underlying facts.
  • Interaction with other talent schemes. Where the individual also receives other talent rewards or subsidies, the excess-subsidy calculation can be reduced accordingly; review the local rules to avoid double counting.

Practical steps

  • Compile the list of overseas employees in Dongguan and test each against the eligibility categories, the 90-day rule and the 15% excess rule.
  • Pull 2025 tax-year IIT records through the e-Tax Bureau early to confirm the excess-tax amount before starting the application.
  • Prepare the documentary file (employment contract, work permit and residence permit, payroll, tax vouchers, and certification of high-calibre/urgently-needed status where applicable).
  • Submit online before 17:00 on 28 September 2026, and keep the application reference for follow-up.
  • Track subsequent years: the underlying policy runs to 31 December 2027, and each autumn brings a new window for the preceding tax year.

Sources

  • 东莞市人民政府 — 关于开展东莞市境外紧缺人才认定及个人所得税优惠政策财政补贴申报工作的通告（2026年8月28日至9月28日）: https://www.dg.gov.cn/dgzsj/gkmlpt/content/4/4579/post_4579098.html
  • 广东省财政厅 — 税收政策（广东省贯彻大湾区个税优惠及审核管理文件索引）: https://czt.gd.gov.cn/shuishou
  • 广东政务服务网 — 境外紧缺人才个税补贴申报入口（东莞通告指定办理渠道）: https://www.gdzwfw.gov.cn/portal/v3/guide/11441900MB2C8994323442111546000

Related reading

  • see also: expatriate income tax basics for foreign employees in China (expatriate-income-tax)
  • see also: GBA professional mobility and the lawyer pilot (gba-talent-2026)

大湾区人才个税补贴申报季开启：东莞2026年度窗口（2025纳税年度）实务指南

概述

每年，在粤港澳大湾区内地九市工作的境外人才都可申请一项财政补贴，使个人所得税实际负担约为应纳税所得额的15%。机制如下：年度已缴个税超过应纳税所得额15%的部分，由地方政府给予补贴，且补贴本身免征个税。

2026年8月28日，东莞——大湾区九市之一——开启2026年度2025纳税年度补贴申报窗口，截止时间为2026年9月28日17:00。通告由东莞市人民政府发布，在城市层面落实国家与省级大湾区个税优惠政策框架。对在东莞雇佣境外高管与专业人才的外资企业而言，这一窗口是具体而有期限的合规节点，提前准备者受益。

政策依据

大湾区个税优惠建立在层层文件之上：

  • 国家层面：《财政部 税务总局关于延续实施粤港澳大湾区个人所得税优惠政策的通知》（财税〔2023〕34号），适用于大湾区内地九市（广州、深圳、珠海、佛山、惠州、东莞、中山、江门、肇庆），执行至2027年12月31日。
  • 省级层面：广东省贯彻实施通知（粤财税〔2023〕21号），以及省财政、科技、人社、税务四部门加强审核管理的通知（粤财税〔2025〕20号）。
  • 市级层面：东莞市财政局等四部门《东莞市粤港澳大湾区个人所得税优惠政策财政补贴实施办法》（东财规〔2026〕2号）。

谁符合条件

就东莞2025纳税年度而言，申请人须属于下列”境外人才”类别之一：香港、澳门永久性居民；取得香港入境计划（优才、专业人士及企业家）的香港居民；台湾地区居民；外国国籍人士；取得国外长期居留权的留学回国人员和海外华侨——以上均不含未注销内地户籍对象。

此外，申请人还须满足：

  • 在东莞注册的企业和其他机构任职、受雇，或在东莞提供独立个人劳务，或在东莞从事生产、经营活动；
  • 申请补贴时仍在岗，且2025纳税年度内在东莞工作累计满90天以上（不含90天）；以及
  • 在东莞依法缴纳个税，且已缴税额超过应纳税所得额的15%。

高端人才与紧缺人才依省市规则分别认定；补贴按超额税额申报。

如何申请

线上办理：

  1. 通过自然人电子税务局（etax.chinatax.gov.cn）查询个税数据，完成授权并获取查询序列号。
  2. 在广东政务服务网（gdzwfw.gov.cn）按指定事项办理。
  3. 或前往政务服务中心网办区自助办理，现场提供导办指引。

线上系统于2026年9月28日17:00关闭，逾期不予受理。雇主应注意：补贴经相关部门审核后发放给个人，且补贴收入本身免征个税。

对外资雇主的含义

  • 一年一次、有期限的任务。 在9月中旬前识别东莞工资册上每一位符合条件的境外高管与专业人才（包括跨境通勤或在莞常住的港澳居民）。
  • 两项测试要核验。 纳税年度内90天以上工作测试与超15%税额测试均依赖工资与税务数据；财务应在窗口关闭前、而非最后几天完成确认。
  • 专家多地工作需注意归属。 若外籍专家年度内在多个大湾区城市工作，资格分析须尊重雇佣主体与实际工作城市；东莞规则在此点上遵循省级框架。
  • 为审核备好文件。 2025年起省级审核管理加强——请备妥劳动合同、工作许可与居留证件、工资记录与纳税凭证，审核将更仔细地检视底层事实。
  • 与其他人才计划的互动。 若个人同时领取其他人才奖励或补贴，超额补贴计算可能相应扣减；请查阅当地规则避免重复计算。

实务建议

  • 编制在东莞境外员工清单，逐人对照资格类别、90天规则与15%超额规则。
  • 尽早通过电子税务局调取2025纳税年度个税记录，在启动申请前确认超额税额。
  • 准备文件卷（劳动合同、工作许可与居留许可、工资、纳税凭证，以及高端/紧缺人才认定材料，如适用）。
  • 在2026年9月28日17:00前完成线上申报，保留申请编号以便跟进。
  • 跟踪后续年度：基础政策执行至2027年12月31日，每年秋季将开启对应上一年度的新窗口。

来源

  • 东莞市人民政府 — 关于开展东莞市境外紧缺人才认定及个人所得税优惠政策财政补贴申报工作的通告（2026年8月28日至9月28日）: https://www.dg.gov.cn/dgzsj/gkmlpt/content/4/4579/post_4579098.html
  • 广东省财政厅 — 税收政策（广东省贯彻大湾区个税优惠及审核管理文件索引）: https://czt.gd.gov.cn/shuishou
  • 广东政务服务网 — 境外紧缺人才个税补贴申报入口（东莞通告指定办理渠道）: https://www.gdzwfw.gov.cn/portal/v3/guide/11441900MB2C8994323442111546000

相关阅读

  • 见：外籍员工在华个税基础（expatriate-income-tax）
  • 见：大湾区专业人才流动与律师执业试点（gba-talent-2026）
Copyright / 著作权

Copyright Work “15th Five-Year Plan”: China sets its 2026–2030 copyright agenda, with AI rules in the pipeline

  • The National Copyright Administration issued the “15th Five-Year Plan” for Copyright Work (Guo Ban Fa [2026] No. 3) on 31 August 2026 and published it in September, setting the 2026–2030 agenda for copyright legislation, protection, services and international cooperation in China.
    国家版权局于2026年8月31日印发《版权工作”十五五”规划》（国版发〔2026〕3号），2026年9月公开，确立2026—2030年中国版权立法、保护、服务与国际合作的路线图。
  • The plan places AI at the centre of the next legislative cycle: it tasks the authorities with drafting rules on generative-AI copyright, building a fair-use framework for AI training data, and improving copyright rules suited to blockchain, big data and AI, while regulating copyright order in AI-related fields.
    规划把人工智能置于下一立法周期核心：部署研究起草生成式人工智能版权规则、推动建立人工智能训练数据合理使用制度、完善适配区块链、大数据与人工智能发展的版权规则，并规范生成式人工智能相关领域版权秩序。
  • Regulatory revisions on the horizon include the implementing regulations of the Copyright Law, the Regulations on Collective Administration of Copyright, the Regulations on the Protection of the Right of Communication through Information Networks and the Regulations on the Protection of Computer Software, plus departmental rules on copyright administrative penalties and voluntary registration.
    即将推进的法规修订包括：《著作权法实施条例》《著作权集体管理条例》《信息网络传播权保护条例》《计算机软件保护条例》等行政法规，以及《著作权行政处罚实施办法》《作品自愿登记试行办法》《计算机软件著作权登记办法》等部门规章。
  • Service infrastructure gets a national platform: the plan launches a project to build a nationwide unified copyright-registration information service platform, promoting blockchain-based registration pilots, online pledge (hypothecation) registration and integrated registration-query-monitoring-statistics services.
    服务基础设施将建全国统一平台：规划设立”全国统一的著作权登记平台建设工程”，研究建设全国著作权登记信息服务平台，推进数字化作品著作权登记区块链运用试点、版权质权登记线上办理，实现登记、查询、监测、统计一体化服务。
  • By 2030 the plan targets 9.5 million national work registrations, 4 million computer-software copyright registrations and RMB 12 billion in registered copyright pledge financing; enforcement actions (including the “Sword Net” anti-online-piracy campaign) will keep targeting books, films, software, live streaming and streaming media, with copyright order in generative-AI use added to the list.
    规划提出到2030年全国作品登记数量950万件、计算机软件著作权登记400万件、版权质权融资登记金额120亿元；执法行动（含”剑网”打击网络侵权盗版专项行动）将持续覆盖图书、影视、软件、网络直播与流媒体等领域，并把生成式人工智能相关领域版权秩序纳入治理范围。
  • For foreign right holders, the five-year signals are practical: digital registration infrastructure will make Chinese copyright records easier to obtain and verify; software and AI-trainers operating in China face clearer licensing expectations for content corpora; and the collective-management and trading-platform agenda will shape how foreign repertoires are licensed and paid in China.
    对外国权利人的五年信号很具体：数字化登记基础设施将使中国版权记录更易取得与验证；在华运营的软件与人工智能训练方在语料许可上将面对更清晰的预期；集体管理与交易平台议程将塑造外国曲目与内容在中国如何获授权与获得报酬。

Copyright Work “15th Five-Year Plan”: China sets its 2026–2030 copyright agenda, with AI rules in the pipeline | 《版权工作”十五五”规划》印发：中国2026—2030版权路线图与AI规则前瞻

Overview

In late August 2026 the National Copyright Administration (NCA) issued the “15th Five-Year Plan” for Copyright Work (《版权工作”十五五”规划》, Guo Ban Fa [2026] No. 3) and published it in early September. The plan sets the direction of China’s copyright system for 2026–2030 across five task areas: completing the socialist copyright legal system with Chinese characteristics; building an innovation-friendly copyright-protection ecosystem; establishing efficient and standardised copyright service mechanisms; shaping an open and win-win pattern of international copyright cooperation; and fostering a society that respects copyright.

The document matters well beyond China’s borders. It is the clearest official statement to date of how China intends to handle copyright in the era of generative AI, and it maps the infrastructure — registration, collective management, trading platforms and pledge finance — through which foreign works, software and repertoires are licensed and monetised in the Chinese market.

The AI agenda moves to the centre

The most significant content for technology companies is the treatment of AI across the plan:

  • Generative-AI copyright rules are to be drafted. The plan’s regulatory-revision project explicitly lists “research and drafting of generative-AI copyright rules”.
  • A fair-use framework for AI training data is to be built. The plan calls for “promoting the establishment of a fair-use system for AI training data” (推动建立人工智能训练数据合理使用制度), a first for an official planning document at this level.
  • Copyright rules are to adapt to blockchain, big data and AI, with protection systems refined for online literature, games, audiovisual content, and basic and industrial software.
  • Copyright order in generative-AI fields is to be regulated, and AI-related copyright compliance problems actively addressed — signalling enforcement attention to unauthorised use of works in model training and output.
  • Collective-management organisations are assigned a role in licensing works for AI training-data corpora and in managing the risk of abusive mass litigation.

The legislative and regulatory pipeline

The plan’s “copyright laws and regulations revision project” lists the next wave of rule-making:

  • Administrative regulations: the implementing regulations of the Copyright Law, the Regulations on Collective Administration of Copyright, the Regulations on the Protection of the Right of Communication through Information Networks, and the Regulations on the Protection of Computer Software.
  • Departmental rules: the Measures on Administrative Penalties for Copyright Infringement, the Interim Measures on Voluntary Registration of Works, and the Measures on Computer-Software Copyright Registration.
  • Treaty implementation: effective implementation of the Beijing Treaty on Audiovisual Performances and the Marrakesh Treaty.

Foreign right holders holding Chinese software, film, music, book or database assets should read this pipeline as a commitment to keep updating the implementing layer of the 2021 Copyright Law, including the provisions most relevant to digital exploitation.

Registration and service infrastructure

A distinct strand of the plan is service modernisation:

  • A project to build a nationwide unified copyright-registration information service platform, using blockchain, big data and AI to raise the level of digital registration, and realising integrated registration, query, monitoring and statistics services.
  • Pilots for blockchain-based registration of digital works, encouraging registration of data that constitutes a work.
  • An online platform for copyright pledge registration and an information platform for publicising copyright pledge registrations, moving pledge finance online.
  • Continued development of a unified online platform for copyright administrative enforcement.

The headline 2030 targets are concrete: 9.5 million registered works nationwide, 4 million computer-software copyright registrations, and RMB 12 billion in registered copyright-pledge financing. For foreign companies that register works in China — whether for legal protection or for platform takedown processes — the platform upgrade should shorten timelines and make certificates easier to verify.

Enforcement and the protection ecosystem

The plan’s protection agenda retains the familiar campaign structure: the “Sword Net” campaign against online piracy, the “Sword Shadow” campaign for cinema-film copyright protection, and the youth copyright-protection season. Priority industries include book publishing, radio, television and online audiovisual, online literature, online games and online music; priority products include textbooks and teaching materials, bestsellers, cinema films, major sports events and cultural-creative products; and priority channels include online sales, online storage and streaming-media distribution. Generative-AI-related copyright order is added to the governance list.

What this means for foreign right holders

  • Registration becomes easier and more meaningful. With a unified national platform, blockchain pilots and clearer rules, foreign right holders registering works in China should expect faster processing and stronger evidentiary value for takedowns, litigation and customs protection.
  • AI and software companies face clearer licensing expectations. If your operations in China train models on Chinese-language corpora or distribute software that reproduces third-party content, expect the fair-use framework to define what needs a licence, and structure data-acquisition contracts accordingly.
  • Collective management will matter more. With collective-management organisations given an explicit role in licensing content for AI training and in curbing abusive litigation, users of music, text and audiovisual repertoires should confirm which society covers the works they use.
  • Pledge finance becomes usable. Online pledge registration and the RMB 12 billion target signal a functioning copyright-financing channel — relevant for IP-rich subsidiaries of foreign groups seeking asset-backed financing in China.
  • Treaty-based protection. Continued implementation of the Beijing and Marrakesh Treaties underpins protection for audiovisual performers’ rights and accessible-format copies, relevant to distributors of performances and of accessible content.

Practical steps

  • Map your China work registrations (literary, software, artistic, audiovisual) and plan to migrate records onto the unified platform as modules come online during the 15th Five-Year Plan period.
  • If you license or use content corpora for AI training or software features, review contracts against the coming fair-use framework and add licence-reservation clauses.
  • Confirm the collective-management coverage of the music and text repertoires you use in China, and budget for licence fees under the reformed collective-administration rules.
  • For software distributed in China, keep copyright registration current — registration remains the practical gateway for administrative complaints and platform enforcement.
  • Track the drafting of the generative-AI copyright rules; when published for comment, consider submitting industry input on training-data licensing and output liability.

Sources

  • 国家版权局官网 — 国家版权局关于印发《版权工作”十五五”规划》的通知（国版发〔2026〕3号）: https://www.ncac.gov.cn/xxfb/tzgg/202609/t20260907_1007129.html
  • 中国政府网政策库 — 版权工作”十五五”规划全文: https://www.gov.cn/zhengce/zhengceku/202609/content_7080386.htm
  • 中国共产党新闻网（人民日报2026年9月8日）— 《版权工作”十五五”规划》印发: https://cpc.people.com.cn/BIG5/n1/2026/0908/c64387-40794421.html

Related reading

  • see also: China’s overall 15th five-year plan for IP protection and utilisation (ip-15th-five-year-plan-2026)
  • see also: how foreign firms handle software copyright and registration in China (software-copyright-foreign-firms)

《版权工作”十五五”规划》印发：中国2026—2030版权路线图与AI规则前瞻

概述

2026年8月底，国家版权局印发《版权工作”十五五”规划》（国版发〔2026〕3号），并于2026年9月初对外公开。规划围绕五个任务领域确立2026—2030年中国版权制度方向：完善中国特色社会主义版权法律制度；建设激励创新的版权保护生态；建设规范高效的版权服务机制；建设开放共赢的版权国际合作新格局；建设尊重版权的社会环境。

这份文件的份量远超国境。它迄今最清晰地表明中国拟如何在生成式人工智能时代处理版权问题，并描绘了外国作品、软件与曲目在中国市场获得授权与变现所依托的基础设施——登记、集体管理、交易平台与质权融资。

AI议程走向中心

对科技企业而言，最具含金量的是规划中人工智能的处置方式：

  • 研究起草生成式人工智能版权规则。 规划的法规修订工程明确单列”研究起草生成式人工智能版权规则”。
  • 推动建立人工智能训练数据合理使用制度。 规划提出”推动建立人工智能训练数据合理使用制度”——在此层级的官方规划文件中尚属首次。
  • 完善适配区块链、大数据与人工智能的版权规则，并完善网络文学、网络游戏、网络视听以及基础软件、工业软件版权保护制度。
  • 规范生成式人工智能相关领域版权秩序，积极推动解决人工智能相关版权合规问题——释放对未经授权将作品用于模型训练与输出的执法关注信号。
  • 集体管理组织被赋予角色：在人工智能训练数据语料库作品许可中发挥作用，并治理批量维权诉讼风险。

立法修法管线

规划的”版权法规规章修订工程”列出下一波制度建设：

  • 行政法规：《著作权法实施条例》《著作权集体管理条例》《信息网络传播权保护条例》《计算机软件保护条例》。
  • 部门规章：《著作权行政处罚实施办法》《作品自愿登记试行办法》《计算机软件著作权登记办法》。
  • 条约实施：推动《视听表演北京条约》《马拉喀什条约》的有效实施。

在华持有软件、影视、音乐、图书或数据库资产的外国权利人，应把这条管线理解为持续更新2021年著作权法实施层、尤其是数字利用相关条款的承诺。

登记与服务基础设施

规划的另一条主线是服务现代化：

  • 设立”全国统一的著作权登记平台建设工程“，研究建设全国著作权登记信息服务平台，充分利用区块链、大数据、人工智能等技术提升登记数字化水平，实现登记、查询、监测、统计一体化服务。
  • 推进数字化作品著作权登记区块链运用试点，鼓励对构成作品的数据开展著作权登记。
  • 建设版权质权登记公示信息平台，推进质权登记线上办理。
  • 完善版权行政执法一体化平台。

2030年核心指标具体明确：全国作品登记数量950万件、计算机软件著作权登记400万件、版权质权融资登记金额120亿元。对在华办理作品登记的外国企业——无论为法律保护还是平台下架流程——平台升级应缩短周期并使证书更易验证。

执法与保护生态

规划的保护议程延续熟悉的行动框架：”剑网”打击网络侵权盗版专项行动、”剑影”院线电影版权保护专项行动、青少年版权保护季。重点产业包括图书出版、广播电视和网络视听、网络文学、网络游戏、网络音乐；重点产品包括教材教辅、畅销图书、院线电影、重大体育赛事、文创产品；重点渠道包括网络销售、网络存储、流媒体传播。生成式人工智能相关领域版权秩序被纳入治理范围。

对外国权利人的意义

  • 登记更便利、更有意义。 依托全国统一平台、区块链试点与更清晰的规则，在华登记作品的外国权利人应可期待更快处理、以及更强的下架、诉讼与海关保护证据价值。
  • AI与软件公司面对更清晰的许可预期。 若在华运营涉及以中文语料训练模型，或分发复制第三方内容的软件，公平使用框架将界定何种情形需要许可——应据此安排数据采购合同。
  • 集体管理将更重要。 集体管理组织被明确赋予”为AI训练许可内容、遏制滥诉”的角色，使用音乐、文字与视听曲库的主体应确认所用作品的覆盖管理组织。
  • 质权融资可用化。 质权登记线上化与120亿元目标，意味着可运行的版权融资渠道——对寻求以知识产权资产融资的外国集团中国子公司具有意义。
  • 条约保护。 北京条约与马拉喀什条约的持续实施支撑表演者权与无障碍格式复制件的保护，与演出内容及无障碍内容的分发者相关。

实务建议

  • 梳理中国作品登记资产（文字、软件、美术、视听），并计划在”十五五”期间各功能模块上线时将记录迁移至统一平台。
  • 若为AI训练或软件功能而许可或使用内容语料，对照即将形成的公平使用框架复核合同，并增加授权保留条款。
  • 确认在华使用的音乐与文字曲库的集体管理覆盖情况，按改革后的集体管理规则为许可费做预算。
  • 对在华分发的软件，保持著作权登记更新——登记仍是行政投诉与平台执法的实务入口。
  • 跟踪生成式人工智能版权规则的起草；发布征求意见稿后，可考虑就训练数据许可与输出责任提交行业意见。

来源

  • 国家版权局官网 — 国家版权局关于印发《版权工作”十五五”规划》的通知（国版发〔2026〕3号）: https://www.ncac.gov.cn/xxfb/tzgg/202609/t20260907_1007129.html
  • 中国政府网政策库 — 版权工作”十五五”规划全文: https://www.gov.cn/zhengce/zhengceku/202609/content_7080386.htm
  • 中国共产党新闻网（人民日报2026年9月8日）— 《版权工作”十五五”规划》印发: https://cpc.people.com.cn/BIG5/n1/2026/0908/c64387-40794421.html

相关阅读

  • 见：知识产权保护和运用”十五五”规划（ip-15th-five-year-plan-2026）
  • 见：外国企业的软件著作权与中国登记实务（software-copyright-foreign-firms）
Trademark / 商标

China’s first full revision of the Trademark Law: what changes for foreign brand owners

  • On 26 June 2026 the Standing Committee of the National People’s Congress adopted the first full revision of the Trademark Law since it took effect in 1983; the revised law expands the text from eight chapters and 73 articles to nine chapters and 87 articles and takes effect on 1 January 2027.
    2026年6月26日，十四届全国人大常委会第二十三次会议表决通过新修订的商标法——这是商标法自1983年施行四十多年来的首次全面修订；法律由原8章73条扩展为9章87条，自2027年1月1日起施行。
  • The revision targets “misleading-use trademarks” (so-called “scheming trademarks”): using a registered mark in a way that deceives consumers as to quality, process, raw materials or origin now carries graduated penalties, and in serious cases the trademark can be revoked by the State Council’s trademark authority.
    修订剑指”误导性使用注册商标”（所谓”心机商标”）：以误导公众方式使用注册商标的，由负责商标执法的部门责令限期改正，并设梯度罚款；逾期不改正的，由国务院商标管理部门撤销其注册商标。
  • The legislation also tightens the registration gate: applications made without an intent to use and clearly beyond normal business needs face rejection at examination, bad-faith applications that mislead are sanctioned, and the good-faith principle is written into the law to curb hoarding and squatting.
    修法同时收紧注册入口：不以使用为目的、明显超出正常经营需要的申请在审查阶段面临不予注册；申请人明知标志带欺骗性仍申请注册造成不良影响的承担相应法律责任；诚实信用原则入法以遏制囤积与抢注。
  • Agency conduct is put under stricter supervision with reinforced filing, credit-based discipline and penalties for agents that help clients squat or hoard marks; the law also provides for protection of special signs and supports domestic brand owners in proving well-known status to defend their marks abroad.
    商标代理行为受到更严监管：强化代理机构与从业人员备案管理、行业信用约束，打击协助恶意抢注与囤积的灰色产业链；法律还就特殊标志保护作出衔接，并支持国内权利人证明驰名状态以维护其海外品牌权益。
  • The CNIPA reports that between 2023 and April 2026 it rejected 1.273 million trademark applications liable to mislead consumers, and has declared 3,351 registered marks invalid on its own initiative for deceptive use.
    国家知识产权局披露，2023年至2026年4月已累计驳回127.3万件易误导消费者的商标申请，并对3351件以虚假描述欺骗误导公众的注册商标依职权宣告无效。
  • For foreign brand owners, the essentials are: keep marks in genuine commercial use in China (and document it), avoid overbroad speculative filings that now carry rejection and bad-faith risk, treat defensive registrations as legitimate only when tied to real business planning, and expect faster and more aggressive remedies against squatters through invalidation, revocation and enforcement of the good-faith rules.
    对外国品牌权利人的要点：确保商标在中国真实商业使用并留证；避免投机性过量申请（如今面临驳回与恶意认定风险）；防御性注册须与实际经营规划挂钩方属正当；利用无效宣告、撤三与诚信规则，可更快更主动地应对抢注者。

China’s first full revision of the Trademark Law: what changes for foreign brand owners | 中国商标法四十余年首次全面修订：境外品牌权利人需要知道的变化

Overview

On 26 June 2026, the Standing Committee of the Fourteenth National People’s Congress voted to adopt the revised Trademark Law of the People’s Republic of China, the first comprehensive revision since the law entered into force in 1983. The revised law will take effect on 1 January 2027. In structure it grows from eight chapters and 73 articles to nine chapters and 87 articles; in substance it shifts the centre of gravity of Chinese trademark law from registration-centric administration toward a “registration plus genuine use” model, with express disciplines against hoarding, squatting and deceptive use.

For foreign brand owners — whether they sell into China, manufacture there, or simply hold Chinese registrations defensively — the revision changes assumptions in three areas: how marks must be used to stay alive, how far defensive filing can go, and how quickly remedies against bad-faith actors will operate.

The headline: disciplining “scheming trademarks”

A central target of the revision is what officials and media describe as “scheming trademarks” (心机商标) — marks whose use is designed to mislead consumers, for example by dressing the trademark up as a claim about product quality, ingredients or production process (a package reading “extra half portion” as if it were a functional promise, or a mark that mimics an origin or process descriptor).

Under the revised law, using a registered trademark in a way that misleads the public triggers enforcement by the department responsible for trademark enforcement: an order to rectify within a time limit; where the illegal business turnover is RMB 50,000 or more, a fine of up to five times that turnover; where turnover is absent or below RMB 50,000, a fine of up to RMB 250,000; and where rectification is not made within the time limit, revocation of the registered trademark by the trademark authority of the State Council. In addition, an applicant who knows that a sign is deceptive — liable to mislead the public about the quality, process, raw materials or origin of goods — and still files for registration, thereby causing adverse effects, bears corresponding legal liability.

This is not only prospective: the CNIPA reports it rejected 1.273 million applications liable to mislead consumers between 2023 and April 2026 and has proactively declared 3,351 registered marks invalid for deceptive use. The legislative change converts an administrative campaign into a statutory regime.

Stricter registration gate and the good-faith principle

The revised law adds a dedicated chapter systematising the conditions for trademark registration and writes the good-faith principle into the statutory text. Reported consequences include:

  • Hoarding rejected at the gate. Applications made without an intent to use and clearly exceeding normal business needs may be refused at the examination stage, cutting off bulk registration-for-resale at source.
  • The line for defensive registrations. Commentary during the legislative process stressed that reasonable defensive registrations by bona fide businesses are not “malicious hoarding” — the operative test is whether filings are tied to genuine business planning and use intent.
  • Use obligations reinforced. The regime around revocation for non-use (three consecutive years of non-use without legitimate reason) remains a central tool, and the revision’s overall direction makes documented use the safest way to keep marks alive and to defeat squatters.
  • Misleading applications sanctioned. Filing a deceptive sign while knowing it is deceptive now carries express liability, closing a route that bad-faith filers had used to pressure brand owners.

Stricter control of trademark agencies

The revision tightens supervision of the trademark agency industry: reinforced filing and management of agencies and their practitioners, credit-based discipline, and consequences for agencies that assist clients in squatting or hoarding marks. Agencies have been a transmission belt for speculative filing; the new regime raises their own exposure and should reduce the supply of ready-made bad-faith filings on sale to third parties.

Special signs and going-out support

Two further strands matter to brand owners with broad portfolios: the revision provides for protection of special signs (national-park signs, Olympic signs and similar) by aligning trademark rules with special-sign protection, curbing registration of public signs for private gain; and it adds support for domestic right holders to evidence their marks’ well-known status, helping Chinese brands — and by the same mechanism, foreign brands with Chinese well-known findings — defend against overseas pre-emption by using Chinese fame evidence in foreign proceedings.

What this means for foreign brand owners

  • Use it or document why not. Marks that are registered in China but not commercially used are exposed to revocation-for-non-use, and the new regime raises the value of genuine-use evidence (invoices, marketing, customs records, platform listings) that defeats a non-use revocation petition.
  • Right-size the filing portfolio. Global brand owners often file broad defensive specifications. Under the revised law, filings that clearly exceed normal business needs risk rejection; align specifications with genuine commercial plans, and treat pure “reserve” filings as a higher-risk category than before.
  • The misleading-use tool cuts both ways. The new penalties apply to any registrant or user that misleads consumers — including a foreign owner whose Chinese-market packaging or mark use overstates quality or origin claims. Marketing teams should audit claims embedded in marks and packaging.
  • Faster, stronger action against squatters. With good-faith in the statute and a documented record of CNIPA action against deceptive and hoarded marks, foreign brand owners have a stronger basis to petition for invalidation of squatted marks and to oppose bad-faith filings, particularly where the squatter filed without use intent.
  • Plan for the 2027 effective date. The law applies from 1 January 2027. Use the interim to audit portfolios, collect use evidence, clean up vulnerable filings and align agency engagements with the new compliance duties.

Practical steps

  • Conduct a China portfolio audit: identify registrations at risk of non-use revocation, marks whose use might be read as misleading, and filings that could be challenged as lacking use intent.
  • Build a use-evidence file per core mark (invoices, customs records, advertising, sales-platform data, product packaging dated samples).
  • Review agency agreements and require the agency to certify compliance with the new good-faith and anti-squatting duties.
  • If you have pending disputes with squatters, reassess strategy in light of the strengthened non-use and bad-faith grounds available once the law takes effect.
  • Audit marketing claims embedded in marks and packaging to stay clear of the misleading-use penalties.

Sources

  • 中国人大网 — 为品牌强国建设注入法治新动能（商标法施行四十多年首次全面修订）: http://www.npc.gov.cn/c2/c30834/202608/t20260812_456596.html
  • 湖南省常德市中级人民法院官网 — 筑牢商标法治根基 护航知识产权强国建设: http://cdzy.hunancourt.gov.cn/article/detail/2026/09/id/9483956.shtml
  • 公主岭市人民政府（信用中国专栏转载）— 商标法首次全面修订完成 “心机商标”将受严格规制: https://credit.gongzhuling.gov.cn/61.news.detail.dhtml?news_id=47651
  • 国家知识产权局商标网上检索系统（公共服务平台入口）: https://wcjs.sbj.cnipa.gov.cn/

Related reading

  • see also: how foreign brands register and protect trademarks in China (trademark-registration-foreign-brands)
  • see also: bad-faith trademark squatting and defensive strategies (bad-faith-trademark-squatting)

中国商标法四十余年首次全面修订：境外品牌权利人需要知道的变化

概述

2026年6月26日，十四届全国人大常委会第二十三次会议表决通过新修订的《中华人民共和国商标法》——这是该法自1983年施行四十多年以来的首次全面修订。修订后的法律自2027年1月1日起施行。结构上由8章73条扩展为9章87条；实质重心从”以注册为中心”转向”注册与真实使用并重”，并明文确立对囤积、抢注与误导性使用的纪律约束。

对境外品牌权利人而言——无论其向中国销售、在华设厂、还是仅防御性持有中国注册——修法在三个方面改变了前提：商标须如何使用才能存续、防御性申请可走多远、以及针对恶意行为的救济将多快见效。

头条议题：规制”心机商标”

本次修订的核心靶标之一是官员与媒体所称的”心机商标”——以误导消费者方式使用的商标，例如把商标包装成对产品分量、成分或工艺的承诺式表述，或模仿产地、工艺描述词的标识。

依修订后的法律，以误导公众方式使用注册商标的，由负责商标执法的部门责令限期改正；违法经营额五万元以上的，可处违法经营额五倍以下罚款；没有违法经营额或不足五万元的，可处二十五万元以下罚款；逾期不改正的，由国务院商标管理部门撤销其注册商标。此外，申请人明知标志带有欺骗性、容易使公众对商品的质量、工艺、原料等特点或产地产生误认，仍作为商标申请注册、造成不良影响的，承担相应法律责任。

这不仅是面向未来的：国家知识产权局披露，2023年至2026年4月已累计驳回127.3万件易误导消费者的申请，并对3351件以虚假描述欺骗误导公众的注册商标依职权宣告无效。修法把行政整治转化为法定制度。

更严的注册入口与诚信原则

修订后的法律增设专章集中规定商标注册条件，并把诚实信用原则写入法律文本。公开报道的制度后果包括：

  • 囤积在入口被拒。 不以使用为目的、明显超出正常经营需要的申请，审查阶段即可不予注册，从源头截断批量抢注囤积倒卖。
  • 防御性注册的边界。 立法审议过程强调，诚信经营企业合理的防御性注册不属于恶意囤积——判断标准在于申请是否与实际经营规划和真实使用意图挂钩。
  • 使用义务强化。 围绕连续三年无正当理由不使用而撤销的制度仍是核心工具，修订整体方向使”有据可查的使用”成为维持商标存活、对抗抢注者最稳妥的方式。
  • 误导性申请受罚。 明知标志带欺骗性仍申请注册的，承担明确责任，封堵了恶意申请人曾用以施压品牌方的路径。

商标代理从严监管

修订强化对商标代理行业的监督：强化代理机构与从业人员备案管理、以信用为基础的行业约束，以及对协助客户抢注、囤积的代理行为的责任追究。代理机构曾是投机申请的传导带；新制度抬高了其自身风险，应会减少市场上现成待售的恶意申请。

特殊标志与出海支持

两个与组合资产权利人相关的方向：修法就国家公园标志、奥林匹克标志等特殊标志与商标制度的保护规则作出衔接，防止将公共标志抢注牟利；同时新增对国内权利人证明商标驰名状态的支持，帮助中国品牌——同一机制下，也惠及持有中国驰名认定的外国品牌——在境外程序中以中国驰名证据应对海外抢注。

对外国品牌权利人的意义

  • 使用，或说明为何不使用。 在华注册但未商业使用的商标面临”撤三”风险；新制度提升真实使用证据（发票、营销、海关记录、平台在售信息）的价值——这些证据可击退撤三请求。
  • 校准申请组合。 全球品牌常做宽泛防御申请。新法下明显超出正常经营需要的申请有驳回风险；应使指定商品与实际商业计划对齐，并把纯”储备”型申请视为较以往风险更高的一类。
  • 误导性使用工具双向适用。 新的罚则适用于任何误导消费者的注册人或使用人——包括其中国市场的包装或商标使用夸大质量、产地主张的外国权利人。市场团队应审计商标与包装中的主张性表述。
  • 更快、更强的反抢注行动。 诚信原则入法、且国知局对欺骗性与囤积性商标的处理记录公开可查，外国品牌权利人在对抢注商标提无效、对恶意申请异议时有了更强依据，尤其是抢注方无使用意图的情形。
  • 为2027年生效日做准备。 法律自2027年1月1日施行。宜利用过渡期审计组合、收集使用证据、清理脆弱申请，并让代理合作符合新的合规义务。

实务建议

  • 开展中国组合审计：识别面临撤三风险的注册、可能被解读为误导性使用的商标，以及可能被质疑缺乏使用意图的申请。
  • 为核心商标建立使用证据卷（发票、海关记录、广告、销售平台数据、带日期的包装样品）。
  • 审阅代理协议，要求代理机构承诺遵守新的诚信与反抢注义务。
  • 若有与抢注者的在途争议，依据新法生效后可用的更强”不使用”与”恶意”事由重估策略。
  • 审计商标与包装中的营销主张，避开误导性使用罚则。

来源

  • 中国人大网 — 为品牌强国建设注入法治新动能（商标法施行四十多年首次全面修订）: http://www.npc.gov.cn/c2/c30834/202608/t20260812_456596.html
  • 湖南省常德市中级人民法院官网 — 筑牢商标法治根基 护航知识产权强国建设: http://cdzy.hunancourt.gov.cn/article/detail/2026/09/id/9483956.shtml
  • 公主岭市人民政府（信用中国专栏转载）— 商标法首次全面修订完成 “心机商标”将受严格规制: https://credit.gongzhuling.gov.cn/61.news.detail.dhtml?news_id=47651
  • 国家知识产权局商标网上检索系统（公共服务平台入口）: https://wcjs.sbj.cnipa.gov.cn/

相关阅读

  • 见：外国品牌如何在中国注册与保护商标（trademark-registration-foreign-brands）
  • 见：恶意抢注与防御策略（bad-faith-trademark-squatting）
Foreign Litigation / 涉外诉讼, International Arbitration / 国际仲裁

China expands its “one-stop” international commercial dispute-resolution network: SPC adds mediation institutions and renews expert committee

  • On 9 September 2026 the Supreme People’s Court (SPC) convened the fifth seminar of its International Commercial Expert Committee in Shanghai, announcing the addition of new international commercial mediation institutions to the “one-stop” diversified resolution mechanism for international commercial disputes and the reappointment of committee members.
    2026年9月9日，最高人民法院国际商事专家委员会第五届研讨会暨专家委员续聘活动在上海举行，会议宣布”一站式”国际商事纠纷多元化解决机制新增部分国际商事调解机构，并续聘部分专家委员。
  • Chief Justice Zhang Jun said Chinese courts will keep handling foreign-related commercial cases fairly and efficiently, unify adjudication standards to stabilise market expectations, honour international treaties, upgrade the one-stop platform, and deepen the interplay between courts and arbitration — 211 of China’s cases have been included by UNCITRAL and others in their case repositories.
    最高人民法院院长张军表示，中国法院将坚持平等保护、公正高效化解国际商事纠纷，统一裁判尺度、稳定市场预期，恪守国际条约，升级”一站式”平台服务效能，推进司法与仲裁良性互动——目前已有211件案例被联合国国际贸易法委员会等收录。
  • The SPC read out two documents at the meeting: a notice on adding international commercial mediation institutions to the one-stop mechanism and a decision on reappointing part of the expert committee; public commentary reads the expansion as bringing institutions such as the International Organization for Mediation and mediators based in Hong Kong and Singapore into the coordinated network.
    会议宣读了《关于”一站式”国际商事纠纷多元化解决机制新增部分国际商事调解机构的通知》与《关于续聘国际商事专家委员会部分委员的决定》；公开解读认为，扩容将国际调解院以及香港、新加坡等地的调解机构等纳入协同网络。
  • Institutional data point to a pro-arbitration track record: Shanghai’s courts supported arbitration in 95.69% of the 325 arbitration-judicial-review cases concluded in the first half of 2026, completed a Mongolia-seated award recognition case in 39 days, and processed Hong Kong-related arbitration preservation referrals within 48 hours.
    机构数据呈现支持仲裁的实践记录：2026年上半年上海法院审结仲裁司法审查案件325件、支持仲裁率达95.69%；在一起承认和执行蒙古国仲裁裁决案中将审理周期压缩至39天；涉港仲裁保全协作符合条件的案件48小时内完成审查、裁定与移交。
  • For foreign companies, the practical takeaway is that the mediation–arbitration–litigation interface in China is becoming a single, networked service: parties to cross-border contracts can now design tiered dispute clauses that sit on a platform connecting Chinese courts, Chinese and foreign arbitral institutions and an expanding roster of commercial mediators.
    对外国企业而言，实务要点在于：中国的调解—仲裁—诉讼衔接正在成为一个网络化的单一服务体系——跨境合同的当事方可设计分层争议解决条款，使其运行于连接中国法院、中外仲裁机构与不断扩容的商业调解机构的平台之上。

China expands its “one-stop” international commercial dispute-resolution network: SPC adds mediation institutions and renews expert committee | 中国扩容”一站式”国际商事多元解纷网络：最高法新增国际商事调解机构并续聘专家委员

Overview

On 9 September 2026, the Supreme People’s Court (SPC) held the fifth seminar of its International Commercial Expert Committee in Shanghai, together with a ceremony renewing the appointment of expert committee members. At the meeting the SPC read out the Notice on Adding International Commercial Mediation Institutions to the “One-Stop” Diversified Resolution Mechanism for International Commercial Disputes and the Decision on the Reappointment of Part of the International Commercial Expert Committee.

The meeting is the latest step in a decade-long project: building a Chinese “one-stop” platform on which international commercial disputes can move between mediation, arbitration and litigation without the parties having to leave one coherent system. For foreign investors and trading partners, the practical question is what this expansion changes when they draft dispute clauses for contracts with Chinese counterparties or when a cross-border dispute lands in China.

What happened at the Shanghai seminar

Chief Justice Zhang Jun addressed the seminar, describing how Chinese courts handle international commercial disputes: equal protection of the lawful rights of Chinese and foreign parties; careful adjudication of foreign-related civil and commercial cases; refinement of judicial interpretations and regulatory documents to unify adjudication standards and stabilise market expectations; faithful application of international treaties and efficient handling of judicial-assistance cases; promotion of diversified dispute resolution and positive interplay between courts and arbitration; and digital-court development with smarter legal services for foreign-related matters.

Two institutional signals were announced at the meeting. First, the roster of institutions inside the “one-stop” diversified resolution mechanism for international commercial disputes is being expanded with additional international commercial mediation institutions. Second, part of the International Commercial Expert Committee — an advisory body of judges, scholars and practitioners from more than twenty countries and regions — is renewed. Public commentary on the expansion points to the International Organization for Mediation and mediation institutions based in Hong Kong and Singapore joining the coordinated network, deepening the institutional interface between Chinese courts and internationally oriented mediation practice. As the commentary is not an official enumeration, the safest reading is that the mediation layer of the one-stop mechanism is growing and internationalising.

Why the “one-stop” mechanism matters

China’s “one-stop” international commercial dispute-resolution mechanism, developed since the 2018 establishment of the China International Commercial Court (CICC) under the SPC, links three layers:

  • Litigation before the CICC and the network of international commercial courts at high people’s courts;
  • arbitration administered by Chinese and, in defined pilot zones, foreign arbitral institutions; and
  • commercial mediation, including the roster of mediation institutions coordinated under the mechanism.

The mechanism’s value proposition for foreign parties is continuity: a dispute that starts in mediation can move to arbitration or litigation without restarting procedural discovery, and enforcement of awards and mediated settlement agreements is supported by the courts’ recognition-and-enforcement practice.

Supporting data reinforce the picture of a functioning system. Courts in Shanghai, one of the main venues, concluded 325 arbitration-judicial-review cases in the first half of 2026 with a 95.69% rate of supporting arbitration; in one recognition-and-enforcement case of a Mongolian-seated award the court compressed the procedure to 39 days; and qualified Hong Kong-related arbitration-preservation collaboration cases are processed within 48 hours from review to ruling and transfer for execution. The SPC notes that 211 Chinese cases have been collected by the United Nations Commission on International Trade Law and other repositories, which it cites as evidence of the credibility of Chinese commercial justice.

What the expansion changes in practice

  • More mediation options with a court link. Where a contract names mediation as a first step, parties now have a broader roster of institutions whose mediation outcomes can be channelled into the same mechanism — including, per public commentary, mediation bodies based outside the mainland.
  • Tiered clauses become more realistic. The clearer the mediation–arbitration–litigation interface, the more workable a clause providing for negotiation, then mediation, then arbitration or litigation, with each step connected to the same institutional platform.
  • Recognition and enforcement stays the anchor. Foreign awards and foreign judgments remain enforceable through China’s courts under the New York Convention and judicial-assistance treaties; the mechanism does not replace those routes but adds upstream options to resolve disputes before enforcement is needed.
  • Service quality signals. Upgraded digital courts and AI-assisted foreign-related legal services were flagged at the seminar, which should gradually shorten procedural timelines for foreign parties.

Practical steps

  • Review existing China-facing contracts: where a dispute clause names only litigation, consider whether adding a coordinated mediation step fits your risk profile; where it names a foreign seat, confirm how the one-stop mechanism could still assist (e.g. preservation, recognition of the eventual award).
  • When drafting new contracts with Chinese counterparties, specify the dispute-resolution ladder (negotiation – mediation – arbitration/litigation) and, if mediation is included, identify the institution from the coordinated roster.
  • For disputes already arising, assess whether court-connected mediation through the one-stop mechanism can resolve the matter faster than full arbitration or litigation.
  • Keep enforcement strategy in mind from day one: choose arbitral seats and institutions whose awards are reliably enforceable in China, and document service-of-process and preservation arrangements carefully.
  • Monitor the SPC’s published list of mediation institutions in the mechanism as the expansion is formalised.

Sources

  • 最高人民法院官网 — 携手化解跨境商事纠纷 推动中外法治文明互鉴（国际商事专家委员会第五届研讨会暨专家委员续聘活动）: https://www.court.gov.cn/zixun/xiangqing/511311.html
  • 最高人民法院官网 — 上海市第一中级人民法院院长吴金水谈涉外商事纠纷解决”上海范式”（仲裁司法审查与司法协助数据）: https://www.court.gov.cn/zixun/xiangqing/510721.html
  • 法治网 — 南宁国际商事法庭与广西大学联合举办2026年商事仲裁案例研讨会: http://m.legaldaily.com.cn/index_article/content/2026-09/02/content_9450690.htm

Related reading

  • see also: the SPC’s International Commercial Court and its first- and second-instance jurisdiction (supreme-peoples-court-cicc-2026)
  • see also: how foreign judgments and awards are recognised and enforced in China (enforcing-foreign-awards-judgments)

中国扩容”一站式”国际商事多元解纷网络：最高法新增国际商事调解机构并续聘专家委员

概述

2026年9月9日，最高人民法院在上海举行国际商事专家委员会第五届研讨会暨专家委员续聘活动。会议宣读了《关于”一站式”国际商事纠纷多元化解决机制新增部分国际商事调解机构的通知》和《关于续聘国际商事专家委员会部分委员的决定》。

这是”一站式”项目建设十年来的最新一步：让国际商事争议在同一套连贯体系内于调解、仲裁、诉讼之间流转，当事各方无需脱离一个自洽的系统。对外国投资者与贸易伙伴而言，实际问题在于：与中方对手起草争议条款、或跨境争议进入中国时，这次扩容改变了什么。

上海研讨会要点

最高人民法院院长张军出席并讲话，阐述中国法院处理国际商事争议的做法：平等保护中外当事人合法权益；妥善审理涉外民商事案件；完善司法解释和规范性文件、统一裁判尺度、稳定市场预期；恪守国际条约、公正高效办理司法协助案件；促推多元解纷、推进司法与仲裁良性互动、升级”一站式”平台服务效能；统筹推进数字法院建设、提升智能化涉外法律服务水平。

会议释放两项制度信号。其一，”一站式”国际商事纠纷多元化解决机制的机构名册新增部分国际商事调解机构。其二，部分国际商事专家委员续聘——该委员会是由二十余个国家和地区法官、学者与实务人士组成的咨询机构。公开解读认为，扩容意味着国际调解院以及香港、新加坡等地的调解机构进入协同网络，深化中国法院与国际取向调解实践的机构性衔接。由于该解读并非官方名单，最稳妥的理解是：”一站式”机制的调解层正在扩容并走向国际化。

为何”一站式”机制重要

自2018年最高人民法院设立国际商事法庭（CICC）以来发展的”一站式”国际商事纠纷多元化解决机制，将三层衔接起来：

  • 诉讼：国际商事法庭以及各高级法院体系的国际商事法庭网络；
  • 仲裁：由中国仲裁机构、在特定试点区域还包括境外仲裁机构管理的仲裁；
  • 商事调解：包括机制协调下的调解机构名册。

机制对外国当事方的价值主张在于连续性：从调解开始的争议可转入仲裁或诉讼而无需重启程序性步骤；裁决与经调解的和解协议的履行，得到法院承认与执行实践的支撑。

支撑数据也呈现出一套在运转的系统。上海作为主要受理地之一，2026年上半年审结仲裁司法审查案件325件、支持仲裁率达95.69%；在一起承认和执行蒙古国仲裁裁决案中把审理周期压缩至39天；符合条件的涉港仲裁保全协作案件48小时内完成审查、裁定并移交执行。最高法指出，211件中国案例已被联合国国际贸易法委员会等收录，并将其作为中国商事司法公信力的例证。

扩容在实践中改变什么

  • 与法院衔接的调解选项更多。 若合同把调解作为第一步，当事方现在拥有更广的机构名册，其调解成果可接入同一机制——按公开解读，还包括总部设在境外的调解机构。
  • 分层条款更切实可行。 调解—仲裁—诉讼的衔接越清晰，约定”先协商、再调解、后仲裁或诉讼”、且每一步接入同一机构平台的条款就越可操作。
  • 承认与执行仍是锚点。 外国裁决与外国判决仍可依据《纽约公约》与司法协助条约经中国法院承认与执行；机制不替代这些路径，而是在需要执行前增加上游化解选项。
  • 服务提质信号。 研讨会上提出升级数字法院与智能化涉外法律服务，有望逐步缩短外国当事方的程序周期。

实务建议

  • 复查面向中国的既有合同：只约定诉讼的争议条款，可评估加入衔接式调解步骤是否符合自身风险偏好；约定境外仲裁地的，确认”一站式”机制仍可协助的环节（如保全、最终裁决的承认）。
  • 起草与中方对手的新合同时，写明争议解决阶梯（协商—调解—仲裁/诉讼）；若纳入调解，从机制协调名册中选择机构。
  • 对已发生的争议，评估经”一站式”机制衔接法院的调解能否比完整仲裁或诉讼更快化解。
  • 自始考虑执行策略：选择裁决在中国可靠执行的仲裁地与机构，并审慎安排送达与保全。
  • 关注最高法在机制项下公布的调解机构名单的正式化进程。

来源

  • 最高人民法院官网 — 携手化解跨境商事纠纷 推动中外法治文明互鉴（国际商事专家委员会第五届研讨会暨专家委员续聘活动）: https://www.court.gov.cn/zixun/xiangqing/511311.html
  • 最高人民法院官网 — 上海市第一中级人民法院院长吴金水谈涉外商事纠纷解决”上海范式”（仲裁司法审查与司法协助数据）: https://www.court.gov.cn/zixun/xiangqing/510721.html
  • 法治网 — 南宁国际商事法庭与广西大学联合举办2026年商事仲裁案例研讨会: http://m.legaldaily.com.cn/index_article/content/2026-09/02/content_9450690.htm

相关阅读

  • 见：最高法国际商事法庭及其一审二审管辖（supreme-peoples-court-cicc-2026）
  • 见：外国判决与裁决在中国的承认与执行（enforcing-foreign-awards-judgments）
Policy Updates / 政策动态, Structure Choice / 架构选择

Shanghai’s 15th Five-Year trade-centre plan: the foreign-investment agenda for multinationals

  • On 3 September 2026 the Shanghai municipal government outlined the foreign-investment agenda of its 15th Five-Year Plan for accelerating the building of an international trade centre: four priorities — opening wider, upgrading the calibre of foreign investment, strengthening investment promotion, and improving services for foreign enterprises.
    2026年9月3日，上海市政府发布《上海市加快国际贸易中心建设”十五五”规划》外资相关内容：围绕提升开放水平、提升外资能级、加大投资促进力度、提升服务企业能力四个”着力”部署外资工作。
  • Shanghai’s stock is the strongest in mainland China: cumulative actual FDI use surpassed USD 100 billion during the 14th Five-Year Plan period, high-tech industries’ share of actual FDI rose from 23% to 33%, and by 3 September 2026 the city had accredited more than 1,100 multinational regional headquarters and 670 foreign-invested R&D centres.
    上海存量保持中国内地领先：”十四五”期间全市累计实际使用外资突破1000亿美元，高技术产业实际使用外资占比从23%提升到33%；截至2026年9月3日，累计认定跨国公司地区总部超1100家、外资研发中心670家。
  • Regional headquarters will be supported in upgrading from China-area headquarters toward Asia-Pacific headquarters and global-division headquarters by concentrating R&D, treasury management, investment decisions and supply-chain management functions in Shanghai; R&D-centre accreditation and dynamic evaluation will be optimised, encouraging integration of R&D and production.
    跨国公司地区总部将被支持集聚研发创新、财资管理、投资决策、供应链管理等多项功能，从中国区总部升级为亚太区总部、事业部全球总部；外资研发中心相关认定及动态评价机制将优化，鼓励研发创新与生产制造一体化。
  • Market-access lines: the city will deepen the national comprehensive pilot of services-sector opening, land the value-added-telecom, biotechnology and wholly-foreign-owned-hospital opening projects, implement the new encouraged-catalogue for foreign investment, and steer capital toward advanced manufacturing, modern services and high technology.
    开放线路上：深入实施国家服务业扩大开放综合试点，推动增值电信、生物技术、独资医院等开放项目落地；落实新版鼓励外商投资产业目录，引导外资投向先进制造、现代服务、高新技术等领域。
  • Support mechanics include the “20 measures on domestic reinvestment” continuing to be implemented, foreign enterprises encouraged to conduct local R&D, technology upgrading and green transition, and service tools such as the round-table mechanism and “service packages” for key foreign enterprises, with a closed-loop system for receiving, transferring and feeding back on companies’ problems.
    支持机制包括：持续落实”境内再投资20条”，支持外资企业开展本地研发、技术升级和绿色低碳转型；用好政企沟通圆桌会、重点外资企业”服务包”等服务机制，完善问题”接收—转办—反馈”闭环处理。
  • For foreign groups, the plan is a practical upgrade map: where your China entity sits in the headquarters ladder, what functions it can centralise in Shanghai, and which accreditation tracks (regional headquarters, R&D centre, investment company) apply to your structure.
    对外资集团而言，这份规划是一张实用的升级地图：贵司中国主体处于总部梯队的哪一级、可在上海集中哪些职能、以及哪些认定通道（地区总部、研发中心、投资性公司）适用于当前架构。

Shanghai’s 15th Five-Year trade-centre plan: the foreign-investment agenda for multinationals | 上海”十五五”国际贸易中心规划中的外资路线图：跨国公司总部与研发中心升级路径

Overview

On 3 September 2026, the Shanghai municipal government held a press conference on the 15th Five-Year Plan for Accelerating the Building of an International Trade Centre in Shanghai (《上海市加快国际贸易中心建设”十五五”规划》). Within a plan built around 22 priority tasks — trade-hub functions, digital trade, service trade, consumption, and opening — the foreign-investment sections set out how Shanghai intends to keep multinationals investing, upgrading and deepening their China operations through 2030.

For foreign-invested groups the value of the document is its specificity: Shanghai is the mainland city with the deepest stock of multinational regional headquarters and R&D centres, and the plan is explicit about the upgrade ladder, the accreditation tracks and the service machinery that support a regional mandate in China.

The record Shanghai is building on

Shanghai’s officials opened with the 14th Five-Year period record: cumulative actual foreign direct investment use surpassed USD 100 billion; the high-tech share of actual FDI rose from 23% to 33%; an average of more than 5,700 new FIE registrations per year; and accreditation of 305 multinational regional headquarters and 155 foreign-invested R&D centres during the period. As of 3 September 2026 the cumulative city-wide numbers stood at more than 1,100 accredited multinational regional headquarters and 670 foreign-invested R&D centres — the largest such base in mainland China.

The 15th Five-Year Plan works from this base with four “efforts” (四个着力).

Effort one: opening wider — investment space

Shanghai will deepen implementation of the national comprehensive pilot for services-sector opening, pushing through the landing of the value-added-telecom, biotechnology and wholly-foreign-owned-hospital opening projects in the city, and will implement the new edition of the encouraged catalogue for foreign investment (鼓励外商投资产业目录). The aim is to steer foreign capital toward advanced manufacturing, modern services and high technology, and to support foreign enterprises in joining upstream and downstream industry-chain co-operation — expanding the “space” available to foreign investors.

Effort two: upgrading the calibre of foreign investment

This is the strategic core for multinationals:

  • Headquarters upgrading. Shanghai will support multinational regional headquarters in concentrating R&D innovation, treasury and capital management, investment decision-making and supply-chain management functions, and in upgrading from China-area headquarters to Asia-Pacific headquarters and global-division headquarters.
  • R&D centres. The accreditation and dynamic evaluation mechanism for foreign-invested R&D centres will be optimised, encouraging the integration of R&D innovation with production and manufacturing.
  • Reinvestment. The “20 measures on domestic reinvestment” (境内再投资20条) continue to be implemented, supporting foreign enterprises in local R&D, technology upgrading and green and low-carbon transition, and helping them embed in the local innovation ecosystem and industry chain.

Effort three: stronger investment promotion

Shanghai will improve its city-wide co-ordination of investment promotion, drawing on resident foreign missions and the global-partner network for investment promotion, using major event platforms and international competitions, and building an international narrative around the “Invest in Shanghai” brand. Expect a denser calendar of promotion activity tied to the city’s industries.

Effort four: better services for foreign enterprises

Shanghai’s officials emphasised service delivery: the government-enterprise round-table mechanism (推广向全国的政企沟通圆桌会议) with more than one hundred sessions a year at city and district levels and a problem-resolution rate above 90%; “service packages” for key foreign enterprises with dedicated service specialists and customised policy delivery; and a closed loop that receives, transfers and feeds back on enterprises’ problems (“事事有着落”). The trade-centre plan also carries specific trade-facing work: enhancing supply-chain organisation and management functions, commodity-resource allocation, and outbound-integrated services.

What this means for foreign groups

  • Map your place on the headquarters ladder. If your China entity is a China-area headquarters, Shanghai’s framework is built to move it toward an Asia-Pacific or global-division headquarters — but the upgrade typically requires the entity to actually host the relevant functions (treasury, investment decisions, R&D, supply-chain management).
  • R&D accreditation is a live track. With 670 accredited R&D centres already and the mechanism under optimisation, a foreign group’s China R&D operations should assess whether they meet the accreditation criteria and how the R&D-plus-manufacturing integration is scored.
  • Structure choices interact with incentives. Whether you operate through a regional headquarters, an investment company, a R&D centre or an operating WFOE determines which recognition tracks and service tools apply; the “domestic reinvestment 20 measures” sit on top for groups expanding existing operations.
  • Sector signals matter for new entry. Value-added telecom, biotechnology and wholly-foreign-owned hospitals are named as the opening projects to land in Shanghai; groups in those sectors should align entry plans with the pilot architecture (many of which operate through specific pilot zones).
  • Service tools are a real channel. The round-table mechanism and service packages give foreign enterprises a structured channel to raise regulatory and operational issues; using them is part of operating practice in Shanghai.

Practical steps

  • Benchmark your China structure against Shanghai’s accreditation tracks (regional headquarters, R&D centre, investment company) and identify which upgrade is achievable in the 15th Five-Year window.
  • If you hold a regional-headquarters mandate, test whether the functions named in the plan (treasury, investment decisions, supply chain, R&D) are actually resident in the Shanghai entity; plan the moves needed to qualify for an Asia-Pacific or global-division upgrade.
  • Review your R&D operations against the accreditation criteria and prepare for the dynamic-evaluation cycle.
  • For groups planning new entry in value-added telecom, biotech or hospitals, map the applicable pilot zones and approval routes.
  • Use the round-table and service-package channels to raise the operational issues that matter to your group, and track the implementing measures that will follow the plan.

Sources

  • 上海市人民政府 — 市政府新闻发布会问答实录（2026年9月3日，国际贸易中心”十五五”规划与外资”四个着力”）: https://www.shanghai.gov.cn/nw9820/20260903/cfcb7a375569474796607ea6015fcd70.html
  • 上海市人民政府 — 青浦政务服务东中西全覆盖跑出”加速度”（上海跨境政务服务与投资服务生态）: https://www.shanghai.gov.cn/nw15343/20260825/7783833a86f741e48daa8fde70da7c0f.html
  • 中华人民共和国商务部 — 外国投资管理（新版鼓励外商投资产业目录与稳外资文件索引）: https://www.mofcom.gov.cn:8443/zcfb/wgtzgl/index.html

Related reading

  • see also: using an FIE investment company as a regional headquarters vehicle (fie-investment-company-regional-hq)
  • see also: regional headquarters and reinvestment structures for foreign investors (strategic-investment-structures)

上海”十五五”国际贸易中心规划中的外资路线图：跨国公司总部与研发中心升级路径

概述

2026年9月3日，上海市政府新闻办举行新闻发布会，介绍《上海市加快国际贸易中心建设”十五五”规划》。在这份围绕22项重点任务（贸易枢纽功能、数字贸易、服务贸易、消费、开放等）展开的规划中，外资章节明确了上海拟在2030年前如何让跨国公司持续投资、升级并深耕中国业务。

对外资集团而言，这份文件的价值在于其具体性：上海是中国内地跨国公司地区总部与研发中心存量最深的城市，规划对支持区域授权的升级阶梯、认定通道与服务机制表述明确。

上海所依托的业绩

上海官员首先给出”十四五”成绩单：累计实际使用外资突破1000亿美元；高技术产业实际使用外资占比由23%提升至33%；年均新设外资企业超5700家；期间新增认定跨国公司地区总部305家、外资研发中心155家。截至2026年9月3日，全市累计认定跨国公司地区总部超1100家、外资研发中心670家——为中国内地最集中的基地。

“十五五”规划在此存量上提出四个”着力”。

着力一：提升开放水平——投资空间更广

上海将深入实施国家服务业扩大开放综合试点，推动增值电信、生物技术、独资医院等开放项目落地，并落实新版鼓励外商投资产业目录。目标是引导外资投向先进制造、现代服务、高新技术等领域，支持外资企业参与产业链上下游配套协作——扩大外商投资”空间”。

着力二：提升外资发展能级

这是面向跨国公司最核心的战略部署：

  • 总部升级。 支持跨国公司地区总部集聚研发创新、财资管理、投资决策、供应链管理等多项功能，从中国区总部升级为亚太区总部、事业部全球总部。
  • 研发中心。 优化外资研发中心相关认定及动态评价机制，鼓励研发创新与生产制造一体化。
  • 再投资。 持续落实”境内再投资20条”，支持外资企业开展本地研发、技术升级和绿色低碳转型，深度融入本地创新生态与产业链供应链。

着力三：加大投资促进力度

上海将完善全市外商投资促进统筹机制，依托驻外机构与促进外商投资全球伙伴网络，利用重大活动平台与国际性赛事，打造城市投资推介大会等标志性活动，打响”投资上海”品牌。可预期与城市产业绑定、更密集的推介活动日历。

着力四：提升服务企业能力

上海官员强调服务落地：政企沟通圆桌会议（向全国推广的机制）市区两级每年百余场、问题解决率超90%；重点外资企业”服务包”配服务专员、定制政策上门；企业问题”接收—转办—反馈”闭环处理，做到”事事有着落”。贸易中心规划还承载贸易面工作：增强全球供应链组织管理、大宗商品资源配置与走出去综合服务功能。

对外资集团的含义

  • 对照总部梯队定位。 若贵司中国主体是中国区总部，上海的框架就是为向亚太区或事业部全球总部升级而设——但升级通常要求主体实际承载相应职能（财资、投资决策、研发、供应链管理）。
  • 研发中心认定是活跃通道。 已有670家认定研发中心且机制正在优化，跨国集团的在华研发应评估是否符合认定标准、以及”研发+制造一体化”如何计分。
  • 架构选择与激励互动。 通过地区总部、投资性公司、研发中心还是经营性独资企业运营，决定适用哪些认定通道与服务工具；扩张存量业务时”境内再投资20条”叠加其上。
  • 行业信号影响新进入者。 增值电信、生物技术、外商独资医院被点名作为上海要落地的开放项目；这些行业的企业应把进入计划与试点架构对齐（多数经特定试点区域运作）。
  • 服务工具是真实渠道。 圆桌会与服务包为外企提供反映监管与经营问题的结构化渠道；用好它们本身就是在上海的运营实践。

实务建议

  • 对照上海认定通道（地区总部、研发中心、投资性公司）评估贵司中国架构，识别”十五五”窗口期内可实现哪级升级。
  • 若持有地区总部授权，测试规划点名的职能（财资、投资决策、供应链、研发）是否实际驻于上海主体；规划向亚太或全球事业部升级所需的职能迁移。
  • 对照认定标准复核研发运营，为动态评价周期做好准备。
  • 计划新进入增值电信、生物技术或医院领域的企业，梳理适用的试点区域与审批路径。
  • 借助圆桌会与服务包渠道反映集团关心的经营问题，并跟踪规划发布后陆续出台的实施细则。

来源

  • 上海市人民政府 — 市政府新闻发布会问答实录（2026年9月3日，国际贸易中心”十五五”规划与外资”四个着力”）: https://www.shanghai.gov.cn/nw9820/20260903/cfcb7a375569474796607ea6015fcd70.html
  • 上海市人民政府 — 青浦政务服务东中西全覆盖跑出”加速度”（上海跨境政务服务与投资服务生态）: https://www.shanghai.gov.cn/nw15343/20260825/7783833a86f741e48daa8fde70da7c0f.html
  • 中华人民共和国商务部 — 外国投资管理（新版鼓励外商投资产业目录与稳外资文件索引）: https://www.mofcom.gov.cn:8443/zcfb/wgtzgl/index.html

相关阅读

  • 见：以投资性公司作为地区总部载体（fie-investment-company-regional-hq）
  • 见：跨国公司的地区总部与再投资架构（strategic-investment-structures）