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
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
Qualified R&D expenses incurred by enterprises are super-deducted at 100% for corporate income tax from 1 January 2023. 自2023年1月1日起，企业符合条件的研发费用按实际发生额100%加计扣除。Integrated-circuit and industrial-motherboard firms enjoy a 120% R&D super-deduction through 31...
2026-08-28
Since 1 January 2023, the standard R&D super-deduction is 100% (so RMB 1 of expense yields RMB 2 of deduction), confirmed as a long-term arrangement. 自 2023 年...
2026-08-28
The "double 15%" packages a 15% CIT for substantively-operating encouraged-industry enterprises with a 15% individual income tax (IIT) cap for qualifying talents. 双 15% 将由注册并实质性运营的鼓励类企业适用的 15% CIT，与面向符合条件人才的 15%...
2026-08-28
Hainan FTP encouraged-industry enterprises registered and substantively operating in the port pay CIT at 15% instead of 25%, but only through 31 December 2027. 注册并实质性运营于海南自贸港的鼓励类产业企业按 15% 而非 25%...
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,...
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...
2026-08-28
China's VAT became statutory law on 1 January 2026 (President Order No. 41), codifying—but not changing—the 13%/9%/6% rates and the 3% small-scale levy rate. 中国增值税于 2026 年 1...
2026-08-28
A small-scale taxpayer is one whose annual VAT taxable sales do not exceed RMB 5 million; crossing it generally forces general-taxpayer registration, which cannot be reversed. 小规模纳税人指年增值税应税销售额不超过 500...
2026-08-28
On 23 July 2026 the State Council promulgated the revised Regulations on the Protection of Integrated Circuit Layout Designs (State Council Order No. 842), the first systematic revision in...