2026-08-28
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...
2026-08-28
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...
Talent Tax / 人才税收, Tax Compliance / 税务合规
2026-08-28
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....
2026-08-28
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...
2026-08-28
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...
2026-08-28
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,...
Deregistration / 注销清算, Tax Compliance / 税务合规
2026-08-28
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...