Tag: SAMR

Financial License / 金融牌照

Foreign-Invested Insurance and Reinsurance Market Access in China

China has abolished foreign equity-ratio caps in life insurance, insurance asset management and related sub-sectors, and applies pre-establishment national treatment plus a negative list to foreign-invested insurers. 中国已取消人身险、保险资管等子行业的外资持股比例限制,并对在华外资保险机构全面实施准入前国民待遇加负面清单管理。The...

Tax Compliance / 税务合规

Non-Resident Taxpayers Claiming Tax-Treaty Benefits: A 2026 Compliance Guide for Foreign-Invested Enterprises

Non-resident taxpayers claim China tax-treaty benefits on a "self-assess, file-to-enjoy, retain-documents" basis — there is no advance approval or record-filing step. 非居民纳税人享受中国税收协定待遇采取"自行判断、申报享受、相关资料留存备查"方式,无需事前审批或备案。The governing rule is SAT Announcement 2019...

Education & Training / 教育培训

Non-academic after-school training: 2026 foreign-investment boundary and compliance

Non-academic after-school training (sports, arts, science/technology) is permitted for foreign-invested operators in company form, but it remains "education" and requires a licence, registration and platform onboarding. 非学科类校外培训(体育、艺术、科技)允许以外商投资企业(公司形式)运营,但其仍属"教育",须取得许可、登记并接入监管平台。Local 2026...

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