China has merged foreign work authorization with social security functions into a single, faster service known as the “One Thing.” 中国已将外国人在华工作的多项审批整合为一项更快捷的”一件事”服务。 The foreign work permit is now fused into the social security card (“Juying Card”) and the electronic social security … China’s “One Thing” for Foreign Work Permits: Card-Certificate Fusion and Faster ApprovalRead more
China’s 15th Five-Year Plan and the Foreign Work-Visa System: A Guide for Employers
The 15th Five-Year Plan for human resources and social security elevates foreign-talent management, linking work permits to a high-skilled migration system and a multi-department coordination mechanism.人力资源和社会保障事业”十五五”规划提升了外国人才管理地位，将工作许可与高技术人才移民制度衔接，并建立多部门联动协调机制。 China’s work-permit system classifies foreign professionals into Category A (high-end), B (professional) and C … China’s 15th Five-Year Plan and the Foreign Work-Visa System: A Guide for EmployersRead more
China’s new K visa for young foreign tech talent (Order 814) and family visas
On 7 August 2025, the State Council issued Order No. 814 adding a new “K” visa to China’s ordinary-visa catalogue, expressly for incoming foreign young science-and-technology talent; it takes effect on 1 October 2025. 2025 年 8 月 7 日，国务院发布第 … China’s new K visa for young foreign tech talent (Order 814) and family visasRead more
Hainan talent & tax measures expanded
The Hainan FTP IIT relief exempts the portion of actual tax burden above 15% for high-end and urgently-needed talent (Cai Shui [2020] No. 32) — a top marginal 45% can fall to about 15%. 海南自贸港个税优惠对高端和紧缺人才实际税负超过 15% 的部分予以免征（财税〔2020〕32 号）——最高边际税率 45% 可实际降至约 … Hainan talent & tax measures expandedRead more
Individual Income Tax Incentives for Foreign Talent in China: The Greater Bay Area, Hengqin and Hainan (2026 Continuity)
The Guangdong–Hong Kong–Macao Greater Bay Area (GBA) subsidies the individual income tax (IIT) gap for overseas high-end and urgently-needed talent, capped at RMB 5 million per taxpayer per year, through 31 December 2027.粤港澳大湾区对境外高端及紧缺人才的个税差额给予财政补贴，每位纳税人每年上限500万元，执行至2027年12月31日。 Hengqin waives the portion of IIT above … Individual Income Tax Incentives for Foreign Talent in China: The Greater Bay Area, Hengqin and Hainan (2026 Continuity)Read 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
Foreign talent individual income tax incentives in China (2026): allowances, the 15% Greater Bay Area cap and Hengqin
Foreign individuals who are tax residents may choose between standard special additional deductions and the housing, language-training and children-education allowances (non-taxable) — but not both — under the延续 policy through 31 December 2027. 符合居民个人条件的外籍个人，可在专项附加扣除与住房、语言训练、子女教育等津补贴免税优惠之间择一享受（不得同时），该政策延续至2027年12月31日。 The Guangdong–Hong Kong–Macao Greater Bay Area … Foreign talent individual income tax incentives in China (2026): allowances, the 15% Greater Bay Area cap and HengqinRead more
Greater Bay Area Talent Tax Subsidy: How Foreign and HK/Macao/Taiwan Staff Cap Their China IIT at 15%
Caishui [2023] No. 34 extends the Greater Bay Area individual income tax preference through 31 December 2027. 财税〔2023〕34号将粤港澳大湾区个人所得税优惠政策延续执行至2027年12月31日。 Guangdong and Shenzhen pay a subsidy on the mainland–Hong Kong SAR tax burden differential, and the subsidy itself is exempt from IIT … Greater Bay Area Talent Tax Subsidy: How Foreign and HK/Macao/Taiwan Staff Cap Their China IIT at 15%Read more
Withholding tax on outbound payments
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 3(3). 预提所得税法定税率为全额的 10%，适用对象为股息、利息、特许权使用费与租金——即非居民依《企业所得税法》第三条第三款的被动性、中国来源所得。 The taxable base is the full amount received … Withholding tax on outbound paymentsRead more
IC and software tax breaks plus VAT-exempt technology transfer
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. 国家鼓励的集成电路与软件企业享受企业所得税减免。 Key software enterprises are taxed at 10%, while high-tech … IC and software tax breaks plus VAT-exempt technology transferRead more