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, … China’s First Cross-Border Tax Industry Guide: International Transport Compliance RoadmapRead more
FDI
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 … 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 … 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 … 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 … China’s Talent IIT Preferential Zones in 2026: Hainan, Greater Bay Area and Hengqin for Foreign and HK/Macao/Taiwan StaffRead 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 … Imported Cosmetics and Food Clearance Under GACC Order No. 284 (2026)Read more
Foreign Firms’ Green Power Procurement and Carbon Market Compliance
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 any domestic user. 中国已建立全国统一的绿色电力交易框架与覆盖全国的绿色电力证书（绿证）制度；在境内合法注册的外商投资企业与境内用户一样可开设账户并采购绿证。 The 2024 “Green Power Trading Chapter” folds … Foreign Firms’ Green Power Procurement and Carbon Market ComplianceRead more
Automotive and NEV Market Access for Foreign Investors: The Post-Restriction Landscape (2026)
All manufacturing foreign-investment access restrictions are now abolished; the 2024 negative list cleared the last manufacturing items, including passenger-vehicle equity caps.制造业外资准入限制已全部取消；2024 年负面清单清除了最后制造业条目，包括乘用车股比限制。 The 2025 Catalogue of Encouraged Foreign Investment (in force 1 Feb 2026) lists new-energy and smart-vehicle supply-chain items … Automotive and NEV Market Access for Foreign Investors: The Post-Restriction Landscape (2026)Read more
China’s Vocational-Training and Education Opening for Foreign Investors: The 2026 Action Plan
The “Stabilise and Improve Foreign Investment” action plan (Shang Zi Fa [2026] No. 97) explicitly expands the opening of vocational-skill training institutions, vocational schools and leading polytechnic/medical/agricultural universities to foreign investment.《利用外资固稳促优行动方案》（商资发〔2026〕97号）明确稳步扩大职业技能培训机构、职业院校、高水平理工农医类大学对外开放试点。 The plan also broadens services-sector opening via Beijing’s comprehensive … China’s Vocational-Training and Education Opening for Foreign Investors: The 2026 Action PlanRead more
Corporate training in China: the 2026 market for foreign-invested enterprises and their employees
Cross-cultural training is the fastest-growing corporate-learning segment tied to “going global”, with China’s cross-cultural training market projected to exceed RMB 18 billion in 2026 (CAGR ~22%). 跨文化培训是与”出海”绑定增长最快的企业学习segment，中国跨文化培训市场 2026 年预计突破 180 亿元（年复合增速约 22%）。 In the 2026 “Outstanding Employers” list, 75% of … Corporate training in China: the 2026 market for foreign-invested enterprises and their employeesRead more