Tax Compliance / 税务合规, Tax Types / 税种
2026-09-30
The Ministry of Finance and the State Taxation Administration issued Announcement 2026 No. 27 on 1 September 2026, and it took effect on the same day. 财政部、税务总局于2026年9月1日发布《关于外籍个人股息红利个人所得税政策有关事项的公告》（财政部 税务总局公告2026年第27号），自2026年9月1日起执行。 Article...
Tax Compliance / 税务合规, Tax Types / 税种
2026-09-25
The Ministry of Finance and the State Taxation Administration issued Announcement 2026 No. 25 on 27 August 2026, effective 1 September 2026, to clarify value-added tax matters including non-taxable...
Tax Compliance / 税务合规, Tax Types / 税种
2026-09-10
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...
Policy Updates / 政策动态, Tax Compliance / 税务合规
2026-09-10
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...
2026-09-02
MOF–STA Announcement 2026 No. 25 (issued 27 August 2026) sets out a two-list rule for input-VAT deductibility on non-taxable transactions, effective 1 September 2026, with retroactive application to matters...
Tax Compliance / 税务合规, Tax Types / 税种
2026-09-01
From 1 September 2026, dividend and bonus income that a foreign individual derives from a foreign-invested enterprise (FIE) is subject to individual income tax under the "interest, dividends and...
Labour Dispatch / 劳务派遣, Tax Compliance / 税务合规
2026-09-01
Following the entry into force of the VAT Law on 1 January 2026, the simple-method option for labour dispatch services was removed and replaced by a differential-taxation rule: eligible...
2026-08-28
Non-resident taxpayers claim China tax-treaty benefits on a "self-assess, file-to-enjoy, retain-documents" basis — there is no advance approval or record-filing step. 非居民纳税人享受中国税收协定待遇采取"自行判断、申报享受、相关资料留存备查"方式，无需事前审批或备案。The governing rule is SAT Announcement 2019...
2026-08-28
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...
2026-08-28
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. ...