The State Taxation Administration released China’s first industry-specific cross-border tax guide on 31 July 2026, dedicated to international transport. 国家税务总局于 2026 年 7 月 31 日发布首个专门针对跨境运输的税收行业类指引。 The guide is split into an “inbound” volume and an “outbound” volume, distinguishing maritime, … China’s First Cross-Border Tax Industry Guide: International Transport Compliance RoadmapRead more
税务合规 / Tax Compliance
Related-Party Disclosure and Contemporaneous Documentation for Foreign-Invested Enterprises (2026)
Any FIE that has related-party transactions, or meets the country-by-country reporting test, must file the annual related-party transaction return (the “Associated Party Business Reporting Form”) by 31 May. 凡是存在关联交易或符合国别报告条件的外商投资企业，均须于5月31日前报送年度关联业务往来报告表（关联申报）。 Three contemporaneous-documentation files — master file, local file, and specified-matters file … Related-Party Disclosure and Contemporaneous Documentation for Foreign-Invested Enterprises (2026)Read more
Corporate Tax Residency and CFC Rules for Foreign-Invested Enterprises in China (2026)
A company incorporated in China, or incorporated abroad but effectively managed in China, is a Chinese tax resident and is taxed on its worldwide income, not merely its China-source income. 在中国境内成立，或在境外成立但实际管理机构在中国境内的企业，为中国税收居民，就全球所得纳税，而非仅就中国境内所得纳税。 The “place of effective management” test looks at where … Corporate Tax Residency and CFC Rules for Foreign-Invested Enterprises in China (2026)Read more
Tax Inspection and Voluntary Disclosure for Foreign-Invested Enterprises in China: Handling a SAT Audit and Self-Correction
A tax inspection of a foreign-invested enterprise usually begins with a “double-random, one-open” (双随机、一公开) selection, not a tip-off. 外资企业的税务稽查通常始于”双随机、一公开”的抽查选案，而非举报。 Self-correction before the focused inspection is the cheapest exit: truthful disclosure, voluntary back-payment of tax and late fees draws mitigated, reduced … Tax Inspection and Voluntary Disclosure for Foreign-Invested Enterprises in China: Handling a SAT Audit and Self-CorrectionRead more
Tax Residency for Foreign Individuals in China: The 183-Day Test, the Six-Year Rule and Treaty Relief
In China, tax residency turns on domicile or an aggregate 183-day stay in a tax year; a resident is taxed on worldwide income, a non-resident only on China-source income. 在中国，税收居民身份取决于住所或一个纳税年度内累计 183 天的居住；居民就境内外所得纳税，非居民仅就境内所得纳税。 “Domicile” means habitual residence from household, family or … Tax Residency for Foreign Individuals in China: The 183-Day Test, the Six-Year Rule and Treaty ReliefRead more
Transfer pricing rules for FIEs
China’s transfer pricing rests on the arm’s-length principle (EIT Law Art. 41); authorities may adjust prices departing from independent-party benchmarks and charge back-tax plus interest. 中国转让定价以独立交易原则为基础（企业所得税法第四十一条）；对偏离独立方基准的定价可作调整并补税加收利息。 Every qualifying enterprise must file the Annual Associated-Party Transaction Reporting Form with its CIT … Transfer pricing rules for FIEsRead more
Tax treaty benefits for foreign investors
As of 2025, China’s tax-treaty network covers 114 countries and regions — including 90 Belt and Road partners — among the largest in the world. 截至 2025 年，中国税收协定网络已覆盖 114 个国家和地区（含 90 个共建”一带一路”伙伴），居世界前列。 A treaty reduces the 10% domestic WHT: a … Tax treaty benefits for foreign investorsRead more
Annual CIT Settlement (汇算清缴)
The annual CIT settlement (汇算清缴) deadline is 31 May of the year following the tax year (e.g. the 2025 tax year by 31 May 2026) — statutory, not auto-extending, and you must file even with zero profit. 企业所得税汇算清缴截止日为次年 5 月 … Annual CIT Settlement (汇算清缴)Read more
Tax Deregistration and the Tax Clearance Certificate for FIEs Exiting China: Liquidation Income Filing, Instant Processing and the Commitment-Based Tolerance Channel
The tax clearance certificate (清税证明) is the real gatekeeper of an FIE exit: without it the market regulator will not deregister the business licence. 《清税证明》才是外资企业退出的真正关口：没有它，市场监管部门不会办理营业执照注销登记。 Two categories of taxpayer are exempt from the certificate altogether and may go straight to … Tax Deregistration and the Tax Clearance Certificate for FIEs Exiting China: Liquidation Income Filing, Instant Processing and the Commitment-Based Tolerance ChannelRead more