个人境外投资税务合规系列（二）：CRS之外的另一张监管网络 — 受益所有人制度

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

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.

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.

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

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&#

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...

随着"一带一路"国家政策的推行...

On September 1, 2026, the Ministry of Finance and the State Taxation Administration jointly issued the Announcement on Individual Income Tax Policies Concerning Dividends and Profit Distributions Received by Foreign Individuals (Announcement [2026] No. 27 of the Ministry of Finance and the State Taxation Administration, hereinafter referred to as “Announcement No. 27”), introducing significant changes to the individual income tax treatment of dividends and profit distributions received by foreign individuals from foreign invested enterprises (“FIEs”). Announcement No. 27 took effect upon issuance.

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

根据《最高人民检察院工作白皮书》《中国法律年鉴》等官方发布的数据，2021年到2025年，全国涉税犯罪起诉人数分别是1.05万余人[1]、8501人[2]、9428人[3]、12510人[4]

云服务准入监管需要根据实际业务内容判断，而非仅依据服务名称。不同云服务在技术架构、资源控制和交付方式上存在差异，适用的市场准入规

AI算力正在从企业内部资源转变为可标识、计量和租用的市场化商品。随着GPU租赁、智算平台、MaaS服务和模型API成为独立交易品类，企业面临着复杂的

China's new exit and entry regulations introduce significant changes affecting technical personnel, individuals with cross-border assets, public officials, and intermediary service providers. The provisions strengthen authenticity reviews, connect technology export controls with travel restrictions, and establish a comprehensive framework for managing cross-border movement while balancing national security with legitimate international activities.

This article examines the controversial issue of shareholder debt repayment priority in bankruptcy proceedings, analyzing whether shareholder claims against bankrupt companies should be subordinated to ordinary creditors. Through systematic analysis of judicial precedents and comparative law perspectives, the authors explore the conditions under which the "equitable subordination" principle applies in Chinese bankruptcy practice.

具身智能系统通过Agent规划、工具调用和设备控制将模型判断转化为现实行动,使模型偏差、幻觉、越权调用和身份误认等风险可能直接导致财产损失&#

China has introduced comprehensive administrative regulations governing outbound investment activities by domestic investors, establishing systematic rules for approval procedures, security reviews, and compliance requirements. The new framework integrates previously scattered regulatory requirements on national security, data protection, and technology export into a unified system, while introducing significant penalties for violations. High-tech enterprises and investors must now navigate enhanced scrutin

随着金融机构数字化转型持续推进,云计算应用已从内部支持场景扩展至客户渠道、风险管理、数据分析及人工智能应用。本文从金融云的监管定位

随着电子商务快速发展...

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?

Today (April 1), the new regulations of the State Medical Products Administration ("NMPA") on the inclusion of radio frequency therapy devices and RF...