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 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
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...
2026-08-28
On 20 August 2026 the Supreme People's Court issued the Decision Amending the Judicial Interpretation on Copyright Civil Disputes (Fa Shi No. 18), effective 1 September 2026. ...
2026-08-28
The State Council has issued the "15th Five-Year Plan" for IP protection and utilisation (Guofa No. 30), setting the 2026–2030 IP agenda for foreign-rights holders in China.国务院印发《知识产权保护和运用"十五五"规划》（国发〔2026〕30号），为在华外国权利持有人确立2026—2030年知识产权议程。A headline...
2026-08-28
Copyright collective management lets a single licensed society exercise rights that individual rights holders cannot efficiently enforce themselves — performance, broadcasting, rental, information-network transmission and reproduction — and license...
2026-08-28
Trade secrets now expressly cover "data" and "algorithms": the 2026 Rules bring source code, models and customer datasets inside protection. 商业秘密现已明确涵盖"数据"与"算法"：源代码、模型与客户数据集被纳入保护范围。The 2026 Trade Secret Protection Rules (SAMR Order...