ARTICLE · 23 MARCH 2012

China Tax Regulation Update - March 2012

CMS Cameron McKenna Nabarro Olswang

Explore more from CMS Cameron McKenna Nabarro Olswang

Since the last update, quite a few tax regulations in China have been updated due to changes in government policy.

ChinaTax

Charlie Sun

Since the last update, quite a few tax regulations in China have been updated due to changes in government policy.

Circular Number

Issuance Date

Effective Date

Topic

What is new?

Caishui [2012] No. 4

2012-1-12

2012-1-1–2014-12-31

Deed tax exemption for transfer of real estate titles resulting from certain restructurings

Under the previous Tax Circulars Caishui [2008] No.175 and Caishui [2010] No.22, deed tax was exempted for transfer of real estate resulting from qualified restructurings. The two Circulars have expired on 31 December 2011. This new Circular has extended such deed tax exemption to 31 December 2014.

According to the new Tax Circular, no deed tax shall be levied for change of real estate titles resulting from certain restructurings such as share transfers, mergers and splits of enterprises.

We operate a free-to-view policy, asking only that you register in order to read all of our content. Please login or register to view the rest of this article.

Register for freeORLog in

Related Articles

拿到香港身份，可以不在内地报税了吗？— 183天、加比规则、CRS与两地报税中的实务问题

Han Kun Law Offices

个人境外收入税收从“看不清”到“算得清”（下）：征管新常态与纳税人自查应对

Jincheng Tongda & Neal

个人境外收入税收从“看不清”到“算得清”（上）：征管法修订、CRS升级与执法路径全解析

Jincheng Tongda & Neal

税收滞纳金抑或迟纳金的边界——兼评“税款迟纳金”方案

Jincheng Tongda & Neal

China Ends 32-Year Dividend Tax Exemption For Foreign Individuals: Who Actually Pays More

Legal Intelligence Newsletters: sign up for the latest legal and regulatory news on your chosen topics

Read more about

Related Comparative Guides

Comparative Guide

Tax

Comparative Guide

Tax Disputes

See more popular content from

Tax

个人境外收入税收从“看不清”到“算得清”（下）：征管新常态与纳税人自查应对

从2026年3月起，中国居民个人境外所得征管发生实质性变化：税收征管法启动25年来首次全面修订，CRS 2.0在主要离岸中心陆续落地，平台涉税信息报送制&#

Jincheng Tongda & Neal

个人境外收入税收从“看不清”到“算得清”（上）：征管法修订、CRS升级与执法路径全解析

China's tax authorities are implementing unprecedented changes to enforce global income reporting obligations for resident individuals, combining legislative reforms...

Jincheng Tongda & Neal

China To Cut Export Tax Rebates For Key Solar And Battery Products

China has a VAT rebate system that reduces the 13% domestic value-added tax (VAT) on certain exported goods.

Herbert Smith Freehills Kramer LLP

China's new tax rules for offshore trusts - what you need to know

China has introduced a comprehensive Individual Income Tax regime for offshore trusts, imposing a 20% flat tax on settlors and beneficiaries with Chinese connections. With a 90-day transition window now in effect, affected individuals must urgently assess their disclosure obligations and consider whether existing trust structures remain viable under the new rules.

China Ends 32-Year Dividend Tax Exemption For Foreign Individuals: Who Actually Pays More

From 1 September 2026, dividends paid by foreign-invested enterprises to foreign individual shareholders are taxed at 20 per cent. Official commentary suggests most investors will see no net increase. For one of the most common foreign investor profiles in China, that is not the case.

拿到香港身份，可以不在内地报税了吗？— 183天、加比规则、CRS与两地报税中的实务问题

As Hong Kong's talent policies attract more mainland residents to work and invest across the border, complex tax residency questions emerge. Can obtaining Hong Kong identity and spending fewer than 183 days in mainland China eliminate mainland tax obligations?

Han Kun Law Offices

Asia Tax Bulletin - Spring 2026

This comprehensive bulletin examines recent tax developments across Asia, including China's VAT reforms, India's controversial Supreme Court ruling on treaty protection, Japan's 2026 tax reform package...

New Chinese Mainland Offshore Trust Tax Regime: Immediate Implications For Settlors, Beneficiaries And Trustees

China's Ministry of Finance and State Taxation Administration have issued comprehensive new regulations governing offshore trust taxation, creating a framework that applies throughout the entire lifecycle of offshore trusts from initial funding to succession. These sweeping changes, effective immediately with a 90-day compliance window, impose Chinese Mainland taxes at multiple points for residents who have established offshore trusts, while also extending reach to non-residents with Chinese Mainland-source

Greater Bay Area Subsidies To Boost Overseas Talent Acquisition

China Briefing explains the current tax situation and incentives introduced.

Dezan Shira & Associates

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

Jincheng Tongda & Neal