2026-08-28
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. ...
2026-08-28
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...
2026-08-28
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...
2026-08-28
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...
2026-08-28
On 13 August 2026 nine central departments including MOFCOM, the NDRC and SAMR issued the Opinions on Further Stimulating the Vitality of the Lower-Tier Market and Activating County-Level Consumption...
2026-08-28
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...
2026-08-28
A foreign dairy or beverage producer building a plant in China needs a locally incorporated entity that obtains a Food Production Licence (SC licence); for infant formula it must...
2026-08-28
Scale in China pushes foreign chain restaurants from imported SKUs to localised supply chains: central kitchens, unified distribution and "one taste across a thousand stores" standardisation. 在中国做规模，外资连锁餐饮须从进口单品转向本地化供应链：中央厨房、统一配送与"千店一味"标准化。The chain...
2026-08-28
GACC Decree No. 280 (effective 1 June 2026) replaces Decree No. 248 (2021) and upgrades China's overseas food-establishment registration into a dynamic, risk-graded, whole-chain system. 海关总署第280号令（2026年6月1日施行）取代248号令（2021），将进口食品境外生产企业注册升级为动态、风险分级、全链条管控体系。Seventeen food categories...
2026-08-28
A foreign F&B brand entering China must hold a locally incorporated entity (WFOE or JV) that obtains the business licence with a catering scope and the Food Business Licence...