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...
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...
Tax Incentives / 税收优惠, Tax Types / 税种
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...
Tax Incentives / 税收优惠, Tax Types / 税种
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...