A “high-new technology enterprise” (HNTE) recognised in China pays enterprise income tax at a reduced 15% rate instead of the standard 25% — and foreign-invested firms are fully eligible if they meet the same criteria. 经认定的”高新技术企业”按15%的优惠税率缴纳企业所得税，而非标准25%；外商投资企业满足同等条件即具备资格。 Eligibility hinges on core IP, R&D intensity, tech-staff ratio, and high-tech product revenue share — not on ownership — so a wholly foreign-owned subsidiary can qualify. 资格取决于核心知识产权、研发强度、科技人员占比与高新技术产品收入比重，而非股权性质，因此外商独资企业亦可认定。 The incentive is claimed on a self-assessment basis (“judge yourself, enjoy on filing, keep records”) — no … High-Tech Enterprise Status and the 15% Preferential CIT Rate for Foreign-Invested Firms (2026)Read more
Corporate Income Tax Incentives for Encouraged and Western-Development Industries: A 2026 Guide for Foreign-Invested Enterprises
Enterprises in western China whose main business falls under an encouraged industry pay corporate income tax (CIT) at a reduced 15% rate, against the standard 25% rate — a policy now extended through 31 December 2030. 西部地区主营业务属于鼓励类产业的企业，减按 15% 的税率征收企业所得税（标准税率为 25%），该政策已延续至 2030 年 12 月 31 日。 The scope is defined by the *Catalogue of Encouraged Industries for Western Development (2025 Edition)*, issued by the NDRC and effective from 1 January 2025, with 564 province-specific entries added on top of the … Corporate Income Tax Incentives for Encouraged and Western-Development Industries: A 2026 Guide for Foreign-Invested EnterprisesRead more
Tax Incentives for Foreign Investors’ Onshore Reinvestment in China (2026)
China operates a two-track tax incentive for foreign investors that recycle China profits into onshore direct investment: a deferral (no withholding tax until exit) and a 2025–2028 tax credit of up to 10% of the reinvested amount. 中国对外国投资者将中国利润再投入境内直接投资实行双轨税收优惠：递延纳税（退出前不征预提所得税）与2025—2028年按再投资额最高10%的税收抵免。 The deferral policy (Cai Shui [2018] No. 102) applies to profits distributed by a resident enterprise that are directly reinvested into any non-prohibited project or sector — not only encouraged categories. 递延纳税政策（财税〔2018〕102号）适用于居民企业分配的利润直接再投资于所有非禁止外商投资的项目与领域，而不仅限于鼓励类。 The credit policy (MOF/STA/MOFCOM Announcement No. 2 of 2025) grants … Tax Incentives for Foreign Investors’ Onshore Reinvestment in China (2026)Read more
China’s First Cross-Border Tax Industry Guide: International Transport Compliance Roadmap
The State Taxation Administration released China’s first industry-specific cross-border tax guide on 31 July 2026, dedicated to international transport. 国家税务总局于 2026 年 7 月 31 日发布首个专门针对跨境运输的税收行业类指引。 The guide is split into an “inbound” volume and an “outbound” volume, distinguishing maritime, aviation and overland cross-border transport modes. 指引分为”引进来篇”与”走出去篇”，区分国际航海、航空、陆路等跨境运输方式。 Eight compliance dimensions are systematically mapped: tax payment obligations, withholding obligations, taxable income, tax computation, tax preferences, treaty benefits, filing procedures and risk reminders. 围绕八个维度系统梳理：纳税义务、扣缴义务、应税收入、税款计算、税收优惠、协定待遇、办税流程、涉税风险提示。 Public tax cases are compiled and explained to … China’s First Cross-Border Tax Industry Guide: International Transport Compliance RoadmapRead more
Related-Party Disclosure and Contemporaneous Documentation for Foreign-Invested Enterprises (2026)
Any FIE that has related-party transactions, or meets the country-by-country reporting test, must file the annual related-party transaction return (the “Associated Party Business Reporting Form”) by 31 May. 凡是存在关联交易或符合国别报告条件的外商投资企业，均须于5月31日前报送年度关联业务往来报告表（关联申报）。 Three contemporaneous-documentation files — master file, local file, and specified-matters file — are required once quantitative thresholds are met, prepared within 12 months of the entity’s year-end. 达到量化门槛后，须准备主体文档、本地文档与特殊事项文档三类同期资料，并在企业会计年度终了之日起12个月内准备完毕。 The master file threshold is cross-border related transactions with a prepared group master file, or aggregate related-party transaction value above RMB 1 billion; … Related-Party Disclosure and Contemporaneous Documentation for Foreign-Invested Enterprises (2026)Read more
Corporate Tax Residency and CFC Rules for Foreign-Invested Enterprises in China (2026)
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 income. 在中国境内成立，或在境外成立但实际管理机构在中国境内的企业，为中国税收居民，就全球所得纳税，而非仅就中国境内所得纳税。 The “place of effective management” test looks at where board meetings are held, where key personnel work, where the books are kept and where major decisions are made — not where the entity is legally domiciled. “实际管理机构”标准考察董事会会议召开地、关键人员工作地、账簿保管地及重大经营决策作出地，而非法律注册地。 The Controlled Foreign Company (CFC) rule attributes undistributed passive profits of a … Corporate Tax Residency and CFC Rules for Foreign-Invested Enterprises in China (2026)Read more
Tax Inspection and Voluntary Disclosure for Foreign-Invested Enterprises in China: Handling a SAT Audit and Self-Correction
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 disclosure, voluntary back-payment of tax and late fees draws mitigated, reduced or waived penalties. 重点检查前的自查补报是最划算的出路：如实报告、主动补缴税款与滞纳金，可依法从轻、减轻或免予处罚。 The three-year limitation is the backstop, but it does not shield tax fraud, resisted taxes, fraudulent export rebates or concealed income. 三年追征期是底线，但偷税、抗税、骗税以及隐瞒收入不缴不受其保护。 Transfer pricing, related-party service fees and deemed-dividend distributions are the highest-risk lines for a … Tax Inspection and Voluntary Disclosure for Foreign-Invested Enterprises in China: Handling a SAT Audit and Self-CorrectionRead more
China’s Talent IIT Preferential Zones in 2026: Hainan, Greater Bay Area and Hengqin for Foreign and HK/Macao/Taiwan Staff
China caps the individual income tax burden for qualifying foreign and Greater Bay Area, Hainan and Hengqin talents at 15% through a refund or exemption of the tax above that ceiling, not by lowering the statutory rates. 中国通过退还或免征超过 15% 上限的税额（而非降低法定税率），为符合条件的外籍及粤港澳大湾区、海南、横琴人才封顶实际个税负担于 15%。 The Greater Bay Area preferential policy (财税〔2023〕34号) is extended through 2027 and refunds the IIT above 15% for overseas high-end and urgently-needed talents working in nine GBA mainland cities. 粤港澳大湾区个人所得税优惠政策（财税〔2023〕34号）延续至 2027 年，对任职于大湾区内地九市的境外高端人才和紧缺人才，退还其超过 15% 部分的个税。 Hainan FTP independently caps the … China’s Talent IIT Preferential Zones in 2026: Hainan, Greater Bay Area and Hengqin for Foreign and HK/Macao/Taiwan StaffRead more
Food & beverage market entry & licensing
A foreign F&B brand must satisfy two layers: a business licence with the right scope and product-level compliance (labelling, import/health-food registration). 外国餐饮品牌须满足两层要求：含相应经营范围的营业执照，以及产品级合规（标签、进口/保健食品注册）。 Since the 2021 Food Safety Law amendment, sellers of prepacked food only need a one-time filing, avoiding the full catering-oriented licence. 自2021年《食品安全法》修订后，仅销售预包装食品的经营者只需一次性备案，可避开完整餐饮类许可。 Chinese labels must meet GB 7718 and GB 28050, and imported food must print the overseas manufacturer’s GACC registration number on the label. 中文标签须符合GB 7718与GB 28050，进口食品须在标签上印制境外生产企业的海关注册编号。 Overseas food manufacturers must register with GACC (Decree No. 248, … Food & beverage market entry & licensingRead more
Imported Cosmetics and Food Clearance Under GACC Order No. 284 (2026)
From 1 December 2026, the revised *Customs Measures for Inspection and Quarantine of Import/Export Cosmetics* (GACC Order No. 284) take effect, repealing the 2012 version.自 2026 年 12 月 1 日起，修订后的《海关进出口化妆品检验检疫监督管理办法》（海关总署令第 284 号）施行，旧版同时废止。 The rewrite deletes importer and exporter establishment filing, moving from “record-filing” to risk- and credit-based management.新规删除进口收货人与出口生产企业备案要求，从「备案制」转向风险与信用管理。 Import inspection moves from the port to the declared destination; electronic auto-matching replaces paper licences for registration/filing verification.进口检验由口岸改为申报目的地；注册/备案以电子数据自动比对替代纸质批件。 Cosmetic semi-finished products are exempt from import registration/filing and label checks; ordinary soap … Imported Cosmetics and Food Clearance Under GACC Order No. 284 (2026)Read more