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.

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]...

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KPMG

China Introduces New Reporting Obligations For Online Platform Operators

On June 20, 2025, China issued State Council Order No. 810 (the Order), introducing new reporting obligations for online platform operators. These requirements mandate platform operators to submit...

AM

Alvarez & Marsal

Strategies For Formulating Tax Clauses In Cross-Border Royalty Contracts

Among the cross-border contracts between Chinese and foreign enterprises, the most common are purchase and sale contracts for goods, service contracts, royalty contracts and so on.

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Shaohe Law Firm

高温天气劳动保护相关法律问题问答

时近盛夏，高温天气劳动保护又成为职工、企业、政府部门以及社会各界关注的热点话题。本文将结合国家相关法律规定，对职工高温天气劳

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

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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

优化TSA，成功实现分割

China Commercial

TG

TMF Group BV

Asia Tax Bulletin - Summer 2024

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

China Healthcare

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AnJie Broad Law Firm

2025香港稳定币牌照申请深度剖析（上）

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Tian Yuan Law Firm

中国、完全なAI産業体系を形成　AI特許出願件数が世界1位

China Technology

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Kangxin

保华月刊 - 2024 7月刊第81期 - 劳动法新闻资讯

China Employment

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Baohua Law Firm

China's New Labor Rules: Key Provisions, Corporate Impacts, And Compliance Strategies

China Employment

LO

Llinks Law Offices

劳动法新规解读系列①：《劳动争议司法解释（二）》重点条款

China Employment

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

The Chinese government has rules on tax-free allowances applicable to foreigners working in Mainland China.

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Acclime

The New "Clean Vehicle" Tax Credit

This Client Advisory describes requirements that must be satisfied to qualify for the new "clean vehicle" tax credit, following enactment of the Inflation Reduction Act of 2022 (the "IRA").

KD

Kelley Drye & Warren LLP

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

Qualified enterprises are being encouraged to increase investment in R&D, and to better support technological innovation.

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

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Acclime

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

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Acclime

PRC annual individual income tax filing for 2022.

A

Acclime

One-time deduction policy for fixed assets.

A

Acclime

Tax Practice Of Overseas Shareholders Receive Dividends From PRC

H

Hawksford

Hainan Free Trade Port Offers New Business Opportunities For Foreign Investors

Worldwide Government

TG

TMF Group BV

The Simple And Better Way For China Company Registration

China Commercial

H

Hawksford

One-time deduction policy for fixed assets.

Explains policy regarding enterprise income tax.

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Acclime

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.

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Hawksford

Hainan Free Trade Port Offers New Business Opportunities For Foreign Investors

In June 2020, China rolled out its master plan to build Hainan, the southernmost tropical island province, into a world-class free trade port by 2050 which can compete with other mature free trade ports like Singapore and Hong Kong.

Worldwide Government

TG

TMF Group BV

The Simple And Better Way For China Company Registration

China is, without any doubt, a global economic hub and an investors' paradise. Starting with its economic reforms of the 70s, the country has been experiencing exponential growth that makes it the...

China Commercial

H

Hawksford

Employee Incentive Plans: New Changes And Compliance In China

China Employment

SS

Seyfarth Shaw LLP

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

Over the past four decades, China has transformed from a country of near economic isolation into an influential global leader in trading and foreign direct investment (FDI).

H

Hawksford

China Extends Several Preferential Tax Treatments

Annual one-time bonuses can be considered aside the salary income of the month in which they are paid and do not influence the cumulative income of the recipients.

H

Hawksford

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

This extension of tax benefits is good news and encouraging for expatriates and foreign businesses in China.

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Acclime

Why a tax health check is important in China.

A

Acclime

Tax changes for expats in China in 2022

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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.

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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

Tax risks on expatriates when applying for tax-free rental benefits in China

RC

R&P China Lawyers

浅析外籍人员个税缴纳

AB

AnJie Broad Law Firm

年终奖的税收筹划

AB

AnJie Broad Law Firm

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