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
On 3 August 2026 the NDRC and the National Energy Administration issued the New Power System Construction "15th Five-Year" Plan (Fa Gai Neng Yuan No. 942), the first...
2026-08-28
On 13 August 2026, the Ministry of Ecology and Environment said China's national carbon-emission trading market will expand from power, steel, cement and aluminium smelting to petrochemical and chemical...
2026-08-28
China has built a unified national green-power trading framework and a nationwide Green Electricity Certificate (GEC) system; foreign-invested enterprises registered in China can open accounts and procure GECs like...
2026-08-28
On 10 August 2026, Hainan's commerce authority released a draft regulation on duty-free shops selling "zero-tariff" daily consumer goods to island residents, seeking public comment until 8 September 2026....