China: Tax

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Tax law and international tax law thought leadership, articles, podcasts, videos and webinars from expert sources across the legal world. Explore insights covering topics such as capital gains tax, corporate tax, income tax, inheritance tax, national insurance, property taxes, sales taxes, VAT, GST, tax authorities, transfer pricing and withholding tax.

Macau SAR Publishes Implementation Rules For Transfer Pricing Administration

The Macau Special Administrative Region of the People's Republic of China ("Macau SAR") government officially issued the "Implementation Rules for Transfer Pricing" (Administrative Regulation No. 11/2025)...

KP

KPMG

New Regulations Unveiled, Ushering In A New Era For China VAT

In this Tax Alert, we set out our understanding of the provisions contained in the recently issued Implementation Regulations of China's Value-Added Tax (VAT) Law...

KP

KPMG

Tax Alert: 2025 Update To The OECD Model Tax Convention - Global Mobility And Beyond

On 19 November 2025, the OECD released the 2025 update to the OECD Model Tax Convention (OECD MTC), introducing significant enhancements aimed at improving tax certainty...

AM

Alvarez & Marsal

美国小额免税额取消对跨境电商的影响

最低限度"豁免（De Minimis Exemption）是指根据美国相关法规，允许价值较低的货物在进口时免征关税及其他税费的政策。具体而言，符合条件的货物如果由一

JT

Beijing Jincheng Tongda & Neal Law Firm

全球税收透明背景下的中国受控外国企业（CFC）规则深度解析与合规指引（上篇）

JT

Beijing Jincheng Tongda & Neal Law Firm

China Issues Draft VAT Implementation Regulations For 2026 Tax Reforms

GGI Global Alliance

Navigating China's New Tax Credit For Foreign Reinvestment

KW

King & Wood Mallesons

Unlocking The 'Silent T' In ESG – What This Means From A Tax Governance And Risk Management Perspective

KW

King & Wood Mallesons

基于红筹模式下港股IPO的税务风险分析

JT

Beijing Jincheng Tongda & Neal Law Firm

With PN2, China's New Tax Credit For Foreign Reinvestment Offers An Opportunity For Multinational Companies To Recycle Cash For Expansion In China

AM

Alvarez & Marsal

New regulations to impact VAT in cross-border transactions

RC

R&P China Lawyers

China's Notice 4 Reinstates VAT On Bond Interest Income From New Bonds Issued On Or After August 8, 2025

AM

Alvarez & Marsal

Corporate Tax Comparative Guide

Guangdong Kingbridge (Shenzhen) Law Firm

VAT Reimposition On Government Bonds, Local Government Bonds, And Financial Bonds

KP

KPMG

"破壁"绿色贸易壁垒：专利如何构筑中国企业出口的"绿色通行证"？

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Kangxin

2025: A Review Of Foreign Sanctions And Export Control Developments Involving China

China International

A

AlixPartners

Asia's Capital Is On The Move: The View From Australia And Singapore (Podcast)

Worldwide Strategy

KW

King & Wood Mallesons

香港法院最新判决：除非存在反制因素，仲裁条款可阻碍清盘程序

China Litigation

JT

Beijing Jincheng Tongda & Neal Law Firm

英国毕业生签证最新要求和新规解析｜UK Graduate Visa Rules & Requirements (Video)

China Immigration

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Latitude Law

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Related Country Guides

Tax Treaties

Soft Launch/Pilot Program For Advance Tax Rulings In China

Under mainland China's tax system, tax bureaus have relatively strong discretionary power in the application of tax laws. Additionally, because the informal rulings of tax authorities are almost

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DaHui Lawyers

Tax Practice Of Overseas Shareholders Receive Dividends From PRC

Dividend repatriation is one of the main methods used by overseas shareholders for retrieving funds from Chinses investments, given the jurisdiction's foreign exchange controls.

H

Hawksford

浅析外籍人员个税缴纳

目前正值2020年个人所得税汇算清缴期间，又恰逢最近有客户咨询外籍人员的个税汇算缴纳问题，相信有不少朋友都有同样的疑惑，笔者便借此机

AB

AnJie Broad Law Firm

Multilateral Instrument: The Application Of The Entry-into-Effect Article To The Iceland-Japan Tax Agreement (Part 2)

CT

China Tax & Investment Consultants Ltd

Multilateral Instrument: The Application Of Specific Activity Exemption Article To Covered Tax Agreements

CT

China Tax & Investment Consultants Ltd

An Examination Of The BEPS Action On Artificial Avoidance Of Permanent Establishment Status (Part 1)

CT

China Tax & Investment Consultants Ltd

Multilateral Instrument: Analysis On The Application Of The Entry-Into-Force And The Entry-Into-Effect Articles To Covered Tax Agreements (Part 2)

CT

China Tax & Investment Consultants Ltd

Multilateral Instrument: Analysis On The Application Of The Entry-Into-Force And The Entry-Into-Effect Articles To Covered Tax Agreements (Part 1)

CT

China Tax & Investment Consultants Ltd

Analysis On The Application Of Articles 7(6) And 7(7) Of The Multilateral Instrument To The Covered Tax Agreements

CT

China Tax & Investment Consultants Ltd

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Income Tax

全球税收透明背景下的中国受控外国企业（CFC）规则深度解析与合规指引（上篇）

在全球税收透明化（CRS与BEPS）浪潮下...

JT

Beijing Jincheng Tongda & Neal Law Firm

Equity Investment From United Kingdom Into China

Agreements to transfer shares in a PRC company are typically subject to PRC stamp duty at a rate of 0.05% of the consideration, which applies to both the purchaser and the seller.

China Commercial

KW

King & Wood Mallesons

Equity Investment From US Into China

Agreements to transfer shares in a PRC company are typically subject to PRC stamp duty at a rate of 0.05% of the consideration, which applies to both the purchaser and the seller.

China Commercial

KW

King & Wood Mallesons

Navigating China's New Tax Credit For Foreign Reinvestment

KW

King & Wood Mallesons

基于红筹模式下港股IPO的税务风险分析

JT

Beijing Jincheng Tongda & Neal Law Firm

China's Notice 4 Reinstates VAT On Bond Interest Income From New Bonds Issued On Or After August 8, 2025

AM

Alvarez & Marsal

VAT Reimposition On Government Bonds, Local Government Bonds, And Financial Bonds

KP

KPMG

China Introduces New Reporting Obligations For Online Platform Operators

AM

Alvarez & Marsal

Strategies For Formulating Tax Clauses In Cross-Border Royalty Contracts

SL

Shaohe Law Firm

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Transfer Pricing

Macau SAR Publishes Implementation Rules For Transfer Pricing Administration

The Macau Special Administrative Region of the People's Republic of China ("Macau SAR") government officially issued the "Implementation Rules for Transfer Pricing" (Administrative Regulation No. 11/2025)...

KP

KPMG

Tax Alert: 2025 Update To The OECD Model Tax Convention - Global Mobility And Beyond

On 19 November 2025, the OECD released the 2025 update to the OECD Model Tax Convention (OECD MTC), introducing significant enhancements aimed at improving tax certainty...

AM

Alvarez & Marsal

离岸公司跨境架构设计的合规建议

在当前全球经济一体化加速推进的背景下，国内企业纷纷将目光投向海外市场，寻求新的增长点。

AB

AnJie Broad Law Firm

Chinese Transfer Pricing Adjustments Call For Sticking To Basics

AM

Alvarez & Marsal

2020 Tax Updates: Asia Pacific

TG

TMF Group BV

Developments In China Customs' Retrospective Import Price Adjustment Mechanism

China International

D

Dentons

企业"走出去"之架构安排与风险浅析 ——以税务筹划为视角

DO

DeHeng Law Offices

Tax, Accounting, And Audit In China 2019-20 – New Publication From China Briefing

China Accounting

DS

Dezan Shira & Associates

Creare una Holding ad Hong Kong per fare Business In Cina

DS

Dezan Shira & Associates

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Corporate Tax

Tax Alert: 2025 Update To The OECD Model Tax Convention - Global Mobility And Beyond

On 19 November 2025, the OECD released the 2025 update to the OECD Model Tax Convention (OECD MTC), introducing significant enhancements aimed at improving tax certainty...

AM

Alvarez & Marsal

Unlocking The 'Silent T' In ESG – What This Means From A Tax Governance And Risk Management Perspective

The ATO has recently stated that there is a ‘silent T' in ESG. In this article, we explore the ‘silent T', and explain how a taxpayer's tax governance and risk management policies needs...

KW

King & Wood Mallesons

Corporate Tax Comparative Guide

Corporate Tax Comparative Guide for the jurisdiction of China, check out our comparative guides section to compare across multiple countries

Guangdong Kingbridge (Shenzhen) Law Firm

The New "Clean Vehicle" Tax Credit

KD

Kelley Drye & Warren LLP

Pre-tax additional deduction for R&D expenses in China

A

Acclime

Boosting small business growth: Exciting tax incentives unveiled in China for 2023

A

Acclime

Preferential income tax policies for micro and small enterprises with thin profit

A

Acclime

Tax Practice Of Overseas Shareholders Receive Dividends From PRC

H

Hawksford

Why a tax health check is important in China.

A

Acclime

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Latest Videos

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Tax Compliance In China (Video)

IP

IPO Pang Xingpu

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