Export controls and the unreliable-entity list: a screening guide for foreign buyers in China
The Regulation of the People's Republic of China on...Export controls and the unreliable-entity list: a screening guide for foreign buyers in China - Read more
On 21 September 2026 the People's Bank of China...Foreign Financial Institutions’ Roundtable and the Widening Use of Cross-border RMB: Shenzhen, Hetao and the Greater Bay Area - Read more
From 14 September 2026 the notice on multinational companies'...Foreign Banks Lead the Nationwide Rollout of MNC Cross-Border Cash Pools: First Deals Land in September 2026 - Read more
The State Council's Regulation on the Administration of Exit...China’s Exit and Entry Administration Regulation Takes Effect: Intermediary Filing and the Compliance Boundary - Read more
China's foreigner work permit has two routes: applying from...Applying for a Foreigner’s Work Permit Inside China: The Nine Statutory Situations and the A/B/C Talent Categories - Read more
The Provisions of the National Financial Regulatory Administration on...Serious Dishonesty Lists in Financial Regulation: The Rules Effective 1 October 2026 and What They Mean for Foreign Banks - Read more
On 18 September 2026, the State Council executive meeting...Traditional Chinese Medicine Knowledge Protection: What the September 2026 Draft Regulation Means for Foreign Pharmaceutical and Healthcare Companies - Read more
Hainan’s 30% value-added duty exemption after closure: where local processors still hit a wall
Hainan's island-wide closure operation formally began on 18 December...Hainan’s 30% value-added duty exemption after closure: where local processors still hit a wall - Read more
In early April 2026 China convened a National Services...Services Opening After the National Services Conference: Foreign-Invested Value-Added Telecom Pilots Reach 221 - Read more
Nanning’s Seven Measures for Foreign-Invested Enterprise Registration: Convenience Plus Compliance
Nanning's market regulation authority issued measures in September 2026...Nanning’s Seven Measures for Foreign-Invested Enterprise Registration: Convenience Plus Compliance - Read more
2026-08-28
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...
2026-08-28
Shanghai's tax authority issued a memo on 2025 tax-year cases where foreign employees' actual days of stay in China differed from the estimate used at their first payroll withholding...
2026-08-28
The Hainan FTP IIT relief exempts the portion of actual tax burden above 15% for high-end and urgently-needed talent (Cai Shui No. 32) — a top marginal 45%...
2026-08-28
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,...
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
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...
2026-08-28
Caishui 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...
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 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...