2026-08-28
On 17 August 2026 the Chongqing tax authorities published a 31-item preferential tax policy list supporting the "9611" modern services industry system, mapping each incentive to the relevant tax...
2026-08-28
From 1 September 2026, China begins a phased excise tax on certain battery products: mercury-free primary batteries, nickel-metal hydride batteries, lithium primary batteries, lithium-ion batteries and vanadium redox flow...
2026-08-28
A foreign-invested enterprise is generally taxed like a domestic one: a 25% corporate income tax (CIT) rate, with 15% for high-tech and 20% (on a reduced base) for small...
2026-08-28
The withholding tax (WHT) statutory rate is 10% of the gross amount on dividends, interest, royalties and rent — the passive, China-sourced income of a non-resident under EITL Article...
2026-08-28
Technology transfer, development and related consulting services are VAT-exempt from 1 January 2026 to 31 December 2027. 技术转让、技术开发及相关咨询服务在2026年1月1日至2027年12月31日期间免征增值税。Encouraged integrated-circuit and software firms enjoy reduced or exempted corporate income tax....
2026-08-28
China's standard corporate income tax (EIT) rate is a flat 25%, unified for domestic and foreign-invested enterprises since 1 January 2008. 中国企业所得税标准税率为统一的 25%，自 2008 年 1 月 1...
2026-08-28
China's VAT became statutory law on 1 January 2026 (President Order No. 41), codifying—but not changing—the 13%/9%/6% rates and the 3% small-scale levy rate. 中国增值税于 2026 年 1...
2026-08-28
A small-scale taxpayer is one whose annual VAT taxable sales do not exceed RMB 5 million; crossing it generally forces general-taxpayer registration, which cannot be reversed. 小规模纳税人指年增值税应税销售额不超过 500...