2026-08-28
China operates a two-track tax incentive for foreign investors that recycle China profits into onshore direct investment: a deferral (no withholding tax until exit) and a 2025–2028 tax credit...
2026-08-28
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...
2026-08-28
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...
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
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...
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
China's transfer pricing rests on the arm's-length principle (EIT Law Art. 41); authorities may adjust prices departing from independent-party benchmarks and charge back-tax plus interest. 中国转让定价以独立交易原则为基础（企业所得税法第四十一条）；对偏离独立方基准的定价可作调整并补税加收利息。Every qualifying enterprise...
2026-08-28
As of 2025, China's tax-treaty network covers 114 countries and regions — including 90 Belt and Road partners — among the largest in the world. 截至 2025 年，中国税收协定网络已覆盖...