China: Income 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.

Navigating China's New Tax Credit For Foreign Reinvestment

China has enhanced its foreign investment incentives by introducing a tax credit mechanism alongside the existing tax deferral framework.

KW

King & Wood Mallesons

基于红筹模式下港股IPO的税务风险分析

随着近期中国企业对香港证券市场的兴趣日益浓厚，赴港上市的案例不断涌现，这一趋势在当前境内监管机构对IPO审核标准日趋严格的大背景下&

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

On July 31, 2025, the Ministry of Finance (MoF) and State Taxation Administration (STA) of the People's Republic of China (PRC) jointly released Public Notice No. 4 of 2025 (Notice 4)...

AM

Alvarez & Marsal

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

On 31 July 2025, the Ministry of Finance of the People's Republic of China (MOF) and the State Taxation Administration of The People's Republic of China (STA) jointly issued Announcement No. 4 [2025]...

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

高温天气劳动保护相关法律问题问答

China Employment

AB

AnJie Broad Law Firm

矿业权出让收益与资源税的差异及中外合作项目中的承担责任分析

AB

AnJie Broad Law Firm

Legal Aspects Of Real Estate Transactions In China

China Real Estate

GI

GRATA International

How Tax Cuts And Jobs Act Renewal Would Affect Your Wallet

KR

Kaufman Rossin

Securing Financial Futures With Private Wealth Management

China Wealth Mgt

DH

DaHui Lawyers

离岸公司跨境架构设计的合规建议

AB

AnJie Broad Law Firm

Transforming Asia Into The New Global IP Powerhouse: Hong Kong SAR And China Tax Considerations

AM

Alvarez & Marsal

China Transactions When Your Due Diligence Says Don't Do It

HS

Harris Sliwoski

我国自动辅助驾驶侵权责任的探讨 ——从特斯拉自动辅助驾驶天价赔偿案和我国法院入库案例谈起

China Transport

AB

AnJie Broad Law Firm

《信托公司管理办法》四问：动因、变化、对策及行业影响

China Commercial

JT

Beijing Jincheng Tongda & Neal Law Firm

当AI工具把"路标"指向平台，这场博弈谁输谁赢

China Technology

JT

Beijing Jincheng Tongda & Neal Law Firm

"十不准"视角下的大宗商品虚假贸易法律风险防控要点

JT

Beijing Jincheng Tongda & Neal Law Firm

국가지식산권국,허베이성의 "AI를 특허 전환 및 활용 촉진 시범사업"지원 승인

K

Kangxin

优化TSA，成功实现分割

过渡服务协议（TSA）是分割交易中不可或缺的一环。它明确定义了买卖双方在业务过渡关键时期的期望和商定的条款，并规定由卖方向新公司提.

China Commercial

TG

TMF Group BV

Asia Tax Bulletin - Summer 2024

Courtesy IBFD, it was reported that at the 9th Meeting of the Standing Committee of the 14th National People's Congress, China passed the Law on Customs Duties. The Law maintains the current structure...

MB

Mayer Brown

医药许可与BD合作交易近期常见争议及对交易文件起草的启示

随着资本市场退出渠道的收紧、美元基金的持续观望，以及医药领域投融资市场前些年在估值上较为激进的安排，2022年起至今生物医药行业投融

China Healthcare

AB

AnJie Broad Law Firm

Doing Business In China's Mainland

China's Mainland is playing an increasingly influential role in shaping the world's economic landscape and has been the largest single contributor to global growth since 2008.

TG

TMF Group BV

Individual income tax (IIT) deductions for foreigners working in China

A

Acclime

The New "Clean Vehicle" Tax Credit

KD

Kelley Drye & Warren LLP

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

A

Acclime

Foreigner tax benefits extended to 2027

RC

R&P China Lawyers

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

A

Acclime

Cross-border Tax Service For Non-Residents

HC

Horizons Corporate Advisory Co Ltd

Five tips for staying tax compliant in China

A

Acclime

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

A

Acclime

PRC annual individual income tax filing for 2022.

A

Acclime

One-time deduction policy for fixed assets.

A

Acclime

Five tips for staying tax compliant in China

Compliance tips to set yourself up for a smooth transition and guard yourself against potential problems.

A

Acclime

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

Micro and small enterprises should properly calculate and report the required data to ensure the preferential CIT rate.

A

Acclime

PRC annual individual income tax filing for 2022.

Introduction of relevant announcement points & observations.

A

Acclime

One-time deduction policy for fixed assets.

Explains policy regarding enterprise income tax.

A

Acclime

Tax Practice Of Overseas Shareholders Receive Dividends From PRC

H

Hawksford

Understanding VAT Small-Scale And General Taxpayers In China

Over the past few years, the national tax bureau has implemented a series of value-added tax (VAT) policies

H

Hawksford

New Tax Relief Measures Released In China For Businesses And Individuals

The Chinese government is offering a wide range of financial supporting measures against the recent outbreak of COVID-19 across the country.

H

Hawksford

China Business: Dispatching Employees To China — Are You In Compliance With The Latest Regulations?

Recently, illegal entry into China, taking up residence and working has been included in the Awards for Reporting Illegal and Criminal Offences Implementing Measures (The Measures) in the southern city of Shenzhen.

China Employment

HC

Horizons Corporate Advisory Co Ltd

Updated Horizons Q&A: Individual Income Tax For Foreign Employees In China

The Individual Income Tax of the People's Republic of China ("IIT") was revised in 2018 paved significant changes IIT calculations.

HC

Horizons Corporate Advisory Co Ltd

China Unveils Massive Tax Incentives And Subsidies To Spur Foreign Investment

H

Hawksford

China Extends Several Preferential Tax Treatments

H

Hawksford

Preferential tax policy for expatriate fringe benefits extended to 31st December 2023.

A

Acclime

Why a tax health check is important in China.

A

Acclime

Tax changes for expats in China in 2022

A

Acclime

Asia Tax Bulletin – Winter 2021/22

MB

Mayer Brown

Preferential policies of individual income tax on bonuses are extended to December 2023.

A

Acclime

中国税務総局は企業の研究開発投資へのさらなる優遇支援策を公表した

K

Kangxin

Why a Tax Health Check is important in China

RC

R&P China Lawyers

Update On Penalties For First Violations Of Chinese Tax Rules

NT

Nexia TS

AB

AnJie Broad Law Firm

AB

AnJie Broad Law Firm

Tax risks for expatriates when applying for tax-free rental benefits.

A

Acclime

Expanded Implementation Of Qualified Foreign Limited Partnership Heats Up Foreign Equity Investments In China

WS

Winston & Strawn LLP

China Enforces Tax Collection On Employees Working For Chinese-invested Enterprises Overseas

DP

DLA Piper

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